individual income tax returns, by age of primary taxpayer, tax … · 2012-07-21 · individual...

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by Jeff Curry and Jonathan Dent

Jeff Curry and Jonathan Dent are economists with the Indi-vidual Research Section. This article was prepared under the direction of Mike Strudler, Chief.

Individual taxpayers fi led approximately 143 mil-lion returns for Tax Year 2007, up from 122.4 million returns fi led for Tax Year 1997. Taxpayers

who were ages 35 to 44 fi led the most returns in both years, fi ling 27.1 million returns in both 1997 and 2007.1 The percentage of returns fi led by taxpayers 55 to 64 grew the most in the 10-year period, increas-ing from 10.1 percent of total returns fi led in 1997 to 13.5 percent of returns fi led in 2007.

The amount of adjusted gross income (AGI) reported by all taxpayers grew in real terms from ap-proximately $6.4 trillion in 1997 to $8.7 trillion in 2007.2 Taxpayers who were 35 to 44 accounted for the largest percentage of AGI in 1997, reporting 26.6 percent of total AGI. This same cohort of taxpayers, those 45 to 54 in 2007, also accounted for the larg-est percentage of AGI reported in 2007, reporting 25.9 percent of the total. Salaries and wages were the largest component of AGI in both years, mak-ing up 72.7 percent and 67.2 percent of AGI in 1997 and 2007, respectively. For all age groups, other than taxpayers 65 and over, salaries and wages made up more than one-half of their total adjusted gross income in both years. This percentage was highest for 18- to 25-year olds, at 94 percent, and declined for each successive age group to just above 60 per-cent for those 55 under 65. For taxpayers 65 and over, taxable pensions and annuities were the largest source of income in 1997, totaling $199.4 billion and accounting for 23.8 percent of their total AGI. In 2007, taxable net gain from Schedule D was the largest source of income for these taxpayers, total-ing $295.7 billion and accounting for 21.4 percent of AGI.

Total adjustments grew from $60.7 billion in 1997 to a little more than $123.0 billion in 2007. For both 1997 and 2007, taxpayers 45 to 54 claimed the largest amount of adjustments. Taxpayers in this group claimed 32.1 percent of total adjustments in 1997 and 30.8 percent in 2007. The creation of new

Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007

adjustments for tuition and fees and student loan interest greatly benefi ted taxpayers 18 to 26. Total adjustments more than tripled from $1.2 billion in 1997 to $4.4 billion in 2007 for taxpayers in this group, with these two new adjustments accounting for roughly 68 percent of total adjustments claimed by this age group in 2007.

Taxpayers 35 to 44 claimed the largest amount of itemized deductions in 1997, at $231.8 billion, and again, as a cohort in 2007 (when they were aged 45 to 54), when they claimed $364.7 billion. These amounts represented 28.9 percent and 27.4 percent of total itemized deductions claimed for the 2 years, respectively. For taxpayers 26 to 55, the deduction for interest paid was the largest itemized deduction claimed, accounting for more than 40 percent of their total deductions for both years. The taxes paid deduction was the largest deduction for taxpayers 55 and older in both 1997 and 2007, representing more than 30 percent of their total deductions in both years.

Total credits claimed rose from $15.7 billion in 1997 to $63.8 billion in 2007. The child tax credit, created in 1998, accounted for nearly half ($31.6 bil-lion) of total credits claimed in 2007. Taxpayers who were 26 to 55 accounted for more than 75 percent of total credits claimed in both years, with taxpayers 35 to 44 claiming the largest amount in both 1997 and 2007. In 1997, taxpayers 35 to 44 claimed $5.3 bil-lion in credits, which represented 33.5 of total credits claimed for that year. In 2007, total credits claimed for these taxpayers rose to $23.3 billion, which was 36.5 percent of the total. Taxpayers in this same age group claimed $14.6 billion in child tax credit, which was almost half (46.3 percent) of the total child tax credit claimed by all taxpayers.

The largest amount of total income tax in both 1997 and 2007 was incurred by taxpayers who were 45 to 54. Taxpayers in this group had $264.6 billion in tax and accounted for 28.0 percent of overall total income tax in 1997, with these numbers growing to $323.4 billion in tax and accounting for 29.0 percent of income tax 10 years later. This same age group paid the largest amount of alternative minimum tax (AMT) in both years, as well. For 1997, taxpayers

1 The age of the taxpayer is the age of the primary taxpayer listed on the return.2 All 1997 amounts used in this article have been adjusted for infl ation and are in constant 2007 dollars. The conversion to 2007 dollars was performed using the Consumer Price Index for Urban Consumers (CPI-U), as published by the Bureau of Labor Statistics of the U.S. Department of Labor. CPI-U for each calendar year represents an annual average of monthly indices. (1982-1984 = 100); 1997 = 160.5; and 2007 = 207.342.

Individual Income Tax Returns, by Age of Primary Taxpayer,Tax Years 1997 and 2007Statistics of Income Bulletin | Spring 2011

56

45 to 54 paid $1.4 billion in AMT, which accounted for 27.8 percent of total AMT paid, with the numbers rising to $6.9 billion in AMT paid, 28.7 percent of the total, in 2007.

Tax Year 2007 was the fi rst year that Statistics of Income—Individual Tax Returns (Publication 1304) contained data by age groups. This article is being published in order to analyze these data and provide historical context through comparisons with data from 10 years earlier (1997).

Number of ReturnsThe number of individual income tax returns fi led increased by 16.8 percent between 1997 and 2007, growing from 122.4 million returns fi led in 1997 to 143.0 million returns fi led 10 years later. Taxpayers 35 to 44 fi led the largest number of returns in both 1997 and 2007; however, the number of returns fi led by taxpayers in this age group did not grow during the 10 year period. In both 1997 and 2007, taxpay-ers in this age group fi led 27.1 million returns. In contrast to this, the number of returns fi led by those 55 to 64 increased 56.0 percent between the 2 years, growing from 12.4 million returns fi led in 1997 to more than 19.3 million fi led in 2007. As a whole, taxpayers 45 and over experienced the most sig-nifi cant growth in the number of returns fi led in the 10-year period, with the average percentage increase in returns fi led for the three groups of taxpayers in this age range at 36.7 percent. Taxpayers 18 to 44 saw just the opposite, with the average percentage in-crease in number of returns fi led for the three groups in this range at just 6.9 percent. Taxpayers under the age of 18 actually saw a decrease in the number of re-turns fi led, dropping from 4.9 million returns fi led in 1997 to 3.2 million returns fi led in 2007, a decrease of 34.7 percent. The decrease in the number of returns fi led by those under 18 can be attributed to a tax law change in 1998 that allowed dependents to add $250 to their earned income when computing their standard deduction. Because of this change, many dependents who previously may have had to fi le a return for items such as nominal amounts of interest no longer have to fi le a tax return. See Figure A.

Adjusted Gross Income and Selected Sources

of IncomeIn 2007, $8.7 trillion in adjusted gross income was reported on individual income tax returns, a

$2.3- trillion increase from the approximately $6.4 trillion reported in 1997. This $2.3-trillion increase represented a percentage change of 35.3 percent in AGI during the 10-year period (Figure A). Of the $8.7 trillion in AGI earned in 2007, 25.9 percent was earned by taxpayers 45 to 54. This was the largest percentage earned by one age group. In 1997, the largest percent of AGI was earned by taxpayers 35 to 44, with this age group earning 26.6 percent of the total reported. Taxpayers 55 and over accounted for 8.0 percentage points more of total AGI earned by all taxpayers in 2007 than they did 10 years earlier, increasing their share of AGI from 27.8 of the total in 1997 to 35.8 of the total in 2007. In both 1997 and 2007, for those returns that had at least $1 in AGI to less than $20,000 in AGI, more than 55 percent of those returns were fi led by taxpayers under the age of 35, whereas for those returns reporting AGI of $100,000 or more in both 1997 and 2007, taxpayers 45 and over made up more than 60 percent of those returns in both years.

Salaries and wages accounted for the largest per-centage of AGI in both 1997 and 2007, with approxi-mately $5.8 trillion being reported in 2007, up from $4.7 trillion in 1997, a percentage change of 25.1 percent (Figure A). Taxpayers 35 to 44 reported the largest amount of salaries and wages in 1997, report-ing approximately $1.5 trillion on their returns. This same cohort of taxpayers, those who were 45 to 54 in 2007, reported the largest amount of salaries and wages in 2007, reporting $1.7 trillion. As a whole, taxpayers 45 and over saw the percentage change in salaries and wages from 1997 to 2007 grow faster than the percentage change for all taxpayers. Sala-ries and wages for taxpayers 45 to 54 grew 34.8 percent, while salaries and wages for taxpayers 55 and over grew more than 70 percent. In contrast, taxpayers 35 to 44 (the largest group of taxpayers in both 1997 and 2007) saw a percentage change of 6.2 percent between the 2 years, and taxpayers 26 to 34 saw a percentage change of only 4.7 percent from 1997 to 2007.

The amount that salaries and wages represented as a percent of total AGI varied widely between the different age groups. As shown in Figure B, for tax-payers 18 to 34 in both 1997 and 2007, salaries and wages represented more than 92 percent of their total AGI. Taxpayers 35 to 54 had at least 75 percent of their income from salaries and wages in both years, with a shift to items such as business income, part-

Individual Income Tax Returns, by Age of Primary Taxpayer,Tax Years 1997 and 2007

Statistics of Income Bulletin | Spring 2011

57

Figure A

(1) (2) (3) (4) (5) (6)

All returns, total 122,421,991 142,978,806 16.8 6,421,175,382 8,687,718,769 35.3Under 18 4,917,659 3,210,252 -34.7 23,495,533 16,689,741 -29.018 under 26 19,881,320 23,546,504 18.4 319,523,751 384,315,859 20.326 under 35 22,989,617 24,143,733 5.0 986,470,533 1,031,812,360 4.635 under 45 27,131,726 27,142,198 0.0 1,707,285,389 1,893,103,246 10.945 under 55 19,982,879 26,502,886 32.6 1,596,335,771 2,254,375,858 41.255 under 65 12,395,390 19,335,863 56.0 948,818,986 1,724,051,109 81.765 and over 15,123,400 19,097,371 26.3 839,245,418 1,383,370,596 64.8

(7) (8) (9) (10) (11) (12)

All returns, total 4,669,182,645 5,842,269,820 25.1 471,358,950 912,182,379 93.5Under 18 12,512,734 9,216,981 -26.3 5,572,937 3,432,563 -38.418 under 26 301,416,090 361,702,893 20.0 5,720,082 7,507,333 31.226 under 35 909,753,178 952,894,330 4.7 20,780,281 24,558,153 18.235 under 45 1,452,085,933 1,541,589,111 6.2 76,099,735 139,832,289 83.745 under 55 1,259,772,370 1,698,543,431 34.8 113,859,771 217,356,392 90.955 under 65 592,470,693 1,038,051,383 75.2 107,269,699 223,829,524 108.765 and over 141,171,646 240,271,692 70.2 142,056,444 295,666,124 108.1

(13) (14) (15) (16) (17) (18)

All returns, total 335,546,936 490,581,465 46.2 221,836,713 268,058,182 20.8Under 18 306,846 314,862 2.6 1,848,437 868,151 -53.018 under 26 623,921 826,230 32.4 2,635,323 2,333,476 -11.526 under 35 5,307,086 5,560,898 4.8 6,683,224 6,582,716 -1.535 under 45 13,350,855 16,715,187 25.2 19,118,283 29,107,619 52.345 under 55 28,912,942 35,630,855 23.2 32,727,532 46,499,627 42.155 under 65 87,649,071 145,632,014 66.2 40,336,131 59,848,927 48.465 and over 199,396,217 285,901,419 43.4 118,487,781 122,817,665 3.7

Number of Returns and Selected Income Items, by Age of Taxpayer, Tax Years 1997 [1] and 2007

Footnotes at end of figure.

[Money amounts are in thousands of dollars]

Number of returns Adjusted gross income (less deficit)

Salaries and wages wages Taxable net gain from Schedule D

Taxable pensions Taxable interest

Age [2]

Age [2]

Age [2]1997 2007

1997 2007

1997 2007

1997 2007

1997 2007

1997 2007

Percentagechange

Percentagechange

Percentagechange

Percentagechange

Percentagechange

Percentagechange

nership and S corporation income, and taxable net gain from Schedule D income starting to comprise more of their AGI, as well. For taxpayers 55 to 64, salaries and wages made up a little more than 60 percent of their AGI in both years, and, for taxpayers over 65, salaries and wages made up just around 17 percent of their income in the 2 years.

Capital gains (taxable net gain from Schedule D) were the second largest component of AGI in

both years, making up 7.3 percent of AGI in 1997 and 10.5 percent in 2007. Capital gains accounted for a smaller portion of AGI for taxpayers 18 to 54 than for the older age groups. In 1997, all groups of taxpayers 18 to 54 earned less than 8 percent of their AGI through capital gains, with as low as 1.8 percent for taxpayers 18 to 25 and up to 7.1 percent for the 45 to 54 group. Yet, taxpayers 55 and over earned at least 11 percent of their AGI through capital gains,


58

(19) (20) (21) (22) (23) (24)

All returns, total 79,532,534 167,186,633 110.2 155,677,514 237,052,127 52.3Under 18 49,544 73,333 48.0 2,093,962 1,437,827 -31.318 under 26 8,563 31,639 269.5 2,253,884 2,613,492 16.026 under 35 157,957 202,461 28.2 5,730,653 5,136,317 -10.435 under 45 724,932 1,241,339 71.2 14,396,507 19,537,483 35.745 under 55 1,878,025 4,840,688 157.8 24,723,522 43,383,999 75.555 under 65 8,512,390 21,246,111 149.6 27,550,063 53,596,424 94.565 and over 68,201,123 139,551,062 104.6 78,928,923 111,346,584 41.1

(25) (26) (27) (28) (29) (30)

All returns, total 272,076,127 334,585,650 23.0 275,918,758 547,401,480 98.4Under 18 142,004 182,379 28.4 872,780 619,444 -29.018 under 26 4,047,811 8,572,732 111.8 1,842,556 3,072,867 66.826 under 35 29,247,495 34,662,319 18.5 17,077,878 22,895,976 34.135 under 45 86,740,836 76,853,783 -11.4 73,810,292 120,503,965 63.345 under 55 86,607,998 101,703,763 17.4 88,034,711 180,416,208 104.955 under 65 46,161,752 79,566,579 72.4 56,275,998 137,851,644 145.065 and over 19,128,233 33,044,095 72.8 38,004,544 82,041,376 115.9[1] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.[2] Age for joint returns was based on primary taxpayer's age.

Number of Returns and Selected Income Items, by Age of Taxpayer, Tax Years 1997 [1] and 2007—Continued[Money amounts are in thousands of dollars]

Taxable Social Security income Ordinary dividends

Business income (less loss) Partnership/S-corporation income (less loss)

Age [2]

Age [2]1997 2007

1997 2007

1997

1997

2007

2007

Percentagechange

Percentagechange

Percentagechange

Percentagechange

Figure A—Continued

ranging from 11.3 percent for the 55 under 65 group to 16.9 percent for those taxpayers 65 and over. In 2007, these percentages increased to ranging from 2.0 percent to 9.6 percent for the 18 to 54 age group and 13.0 percent for the 55 to 64 group up to 21.4 for those 65 and over (Figure B).

Taxpayers 65 and over earned 15.9 percent of total AGI for all groups reported in 2007, up from 13.1 percent of total AGI in 1997. For this group, taxable pensions and annuities made up the largest portion of their income in 1997, followed by capital gains. In 1997, 23.8 percent of total AGI reported by taxpayers 65 and over was comprised of pensions and annuities, falling to 20.7 percent in 2007. The amount that capital gains made up as part of total AGI grew by about 4.5 percentage points during this same time period, increasing from 16.9 percent of this group’s total AGI in 1997 to 21.4 percent in 2007. Thus, for 2007, capital gains became the larg-

est part of AGI for taxpayers 65 and older. Taxable interest, which had accounted for 14.1 percent of total AGI in 1997, was the third largest component of income for taxpayers 65 and over. By 2007, inter-est accounted for only 8.9 percent of AGI in 2007 and was surpassed by taxable social security income (10.1 percent of AGI) as the third largest component of income for these taxpayers. The next largest com-ponent of AGI for taxpayers 65 and over was income from ordinary dividends, which fell from 9.4 percent of total AGI in 1997 to 8.0 percent in 2007 (Figure B).

Statutory AdjustmentsStatutory adjustments totaled $123.0 billion in 2007, a 102.8-percent increase from the $60.7 billion reported in 1997 (Figure C). Along with this, the number of returns that claimed statutory adjustments nearly doubled, increasing from 18.8 million returns in 1997 to nearly 36.1 million in 2007. Part of this



59

Figure B

(1) (2) (3) (4) (5) (6) (7) (8)

All returns, total 100.0 100.0 72.7 67.2 7.3 10.5 5.2 5.6Under 18 0.4 0.2 53.3 55.2 23.7 20.6 1.3 1.918 under 26 5.0 4.4 94.3 94.1 1.8 2.0 0.2 0.226 under 35 15.4 11.9 92.2 92.4 2.1 2.4 0.5 0.535 under 45 26.6 21.8 85.1 81.4 4.5 7.4 0.8 0.945 under 55 24.9 25.9 78.9 75.3 7.1 9.6 1.8 1.655 under 65 14.8 19.8 62.4 60.2 11.3 13.0 9.2 8.465 and over 13.1 15.9 16.8 17.4 16.9 21.4 23.8 20.7

(9) (10) (11) (12) (13) (14) (15) (16)


Percentage of Total Adjusted Gross Income (AGI) and Select Income as a Percentage of Total AGI, by Age of Taxpayer, Tax Years 1997 and 2007

1997 percentof total AGI






Age [1]

Salaries and wages

Partnership/S corporation incomeTaxable interest

Total AGI Taxable net gain fromSchedule D Taxable pensions

1997 2007

Ordinary dividends

[1] Age for joint returns was based on primary taxpayer's age.









Age [1]

Taxable Social Securityincome

increase can be attributed to various new statutory adjustments created by Congress after 1997. These new statutory adjustments include the tuition and fees deduction, student loan interest deduction, and domestic production activities deduction, as well as the jury duty pay deduction, educator expenses de-duction, health savings account deduction, and the deduction for certain business expenses of reservists and performing artists. Combined, the statutory ad-justments that were new in 2007 accounted for more than 20 percent of total statutory adjustments claimed in 2007 and totaled more than $24 billion (Figure C).

In 1997, taxpayers 45 to 54 claimed the largest amount of statutory adjustments, $19.5 billion, or 32.1 percent of total adjustments claimed. Taxpayers 35 to 44 accounted for the second largest portion of total adjustments, totaling $17 billion, almost 28.1 percent of the total (Figure C). In 2007, taxpayers 45 to 54 once again accounted for the largest amount

of statutory adjustments, this time totaling $37.9 bil-lion, or 30.8 percent of the total. Taxpayers 55 to 64, however, reported the second largest portion of statutory adjustments in 2007, with their total adjust-ments totaling approximately $32.5 billion, which comprised 26.4 percent of total adjustments claimed in that year. The percent change in total adjustments claimed for taxpayers 45 to 54 was 94.3 percent over the 10-year span, close to the percent change of 102.8 percent for taxpayers as a whole for total adjustments claimed. In contrast to this, taxpayers 18 to 25 had a percent change in total adjustments claimed of 283.7 percent from 1997 to 2007, with the creation of the student loan interest deduction accounting for part of this large increase.

The deduction for self-employment tax repre-sented the largest percent of total statutory adjust-ments in both 1997 (31.7 percent and totaling $19.2 billion) and 2007 (20.1 percent and totaling


60

Figure C

Payments toa Keogh

1997 2007 Percentagechange 1997 2007 Percentage

change 1997

(1) (2) (3) (4) (5) (6) (7)

All returns, total 60,665,447 123,020,191 102.8 19,209,924 24,759,998 28.9 13,227,009Under 18 67,542 52,893 -21.7 13,323 15,275 14.7 018 under 26 1,151,784 4,419,437 283.7 323,230 631,803 95.5 12,36426 under 35 5,300,035 12,268,174 131.5 2,199,683 2,611,359 18.7 533,56035 under 45 17,018,792 23,335,606 37.1 6,093,777 5,907,078 -3.1 4,164,05045 under 55 19,489,541 37,874,577 94.3 5,906,425 7,453,977 26.2 4,958,97255 under 65 12,348,096 32,488,752 163.1 3,240,063 5,753,480 77.6 2,848,64065 and over 5,289,659 12,580,752 137.8 1,433,424 2,387,026 66.5 709,420

2007 Percentagechange 1997 2007 Percentage

change 1997 2007

(8) (9) (10) (11) (12) (13) (14)

All returns, total 22,262,415 68.3 11,192,201 12,876,504 15.0 4,999,836 21,283,306Under 18 0 N/A 47,123 * 12,917 -72.6 243 018 under 26 50,922 311.8 559,866 250,669 -55.2 27,542 107,63126 under 35 828,067 55.2 1,347,122 764,750 -43.2 387,278 1,138,97335 under 45 3,942,700 -5.3 2,479,914 1,545,119 -37.7 1,400,974 4,151,79645 under 55 7,622,765 53.7 2,670,935 3,608,465 35.1 1,532,919 7,012,26155 under 65 7,339,989 157.7 2,755,074 4,647,941 68.7 1,126,323 6,403,06465 and over 2,477,972 249.3 1,332,167 2,046,642 53.6 524,557 2,469,581

Self-employmenthealth insurance

deduction—continued

Percentagechange 1997 2007 Percentage

change 1997 2007 Percentagechange

(15) (16) (17) (18) (19) (20) (21)

All returns, total 325.7 N/A 10,578,961 N/A N/A 7,463,755 N/AUnder 18 -100.0 N/A * 123 N/A N/A 0 N/A18 under 26 290.8 N/A 1,870,060 N/A N/A 1,129,136 N/A26 under 35 194.1 N/A 2,188,129 N/A N/A 2,953,926 N/A35 under 45 196.4 N/A 1,765,419 N/A N/A 1,554,012 N/A45 under 55 357.4 N/A 3,335,174 N/A N/A 1,163,874 N/A55 under 65 468.5 N/A 1,297,350 N/A N/A 574,928 N/A65 and over 370.8 N/A 122,705 N/A N/A 87,880 N/A* Estimate should be used with caution because of the small number of sample returns on which it is based.N/A—Not Applicable—credit not available in 1997.[1] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.[2] Age for joint returns was based on primary taxpayer's age.

Total and Selected Statutory Adjustments, by Age of Taxpayer, Tax Years 1997 [1] and 2007[Money amounts are in thousands of dollars]

Payments to a Keogh—continued IRA payments Self-employment healthinsurance deduction

Tuition and fees deduction Student loan interest deduction

Total statutory adjustments Self-employment tax deductionAge [2]

Age [2]

Age [2]

$24.8 billion) (Figure D). Taxpayers 35 to 64 ac-counted for more than 77 percent of the total self-employment tax adjustment claimed in both years. Payments to Keogh plans accounted for the second largest percentage of total adjustments in both years, as well, accounting for 21.8 percent of total adjust-

ments in 1997 and 18.1 percent in 2007. The amount claimed in both years totaled $13.2 billion and $22.3 billion, respectively (Figure C). Taxpayers 35 and over accounted for more than 95 percent of total Keogh payments in both years, with taxpayers 65 and over realizing a growth in Keogh payments of almost



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IRA payments

1997 20071997 percent

of totaladjustments

2007 percentof total

adjustments


adjustments


adjustments


adjustments(1) (2) (3) (4) (5) (6) (7)

All returns, total 100.0 100.0 31.7 20.1 21.8 18.1 18.4Under 18 0.1 0.0 19.7 28.9 0.0 0.0 69.818 under 26 1.9 3.6 28.1 14.3 1.1 1.2 48.626 under 35 8.7 10.0 41.5 21.3 10.1 6.7 25.435 under 45 28.1 19.0 35.8 25.3 24.5 16.9 14.645 under 55 32.1 30.8 30.3 19.7 25.4 20.1 13.755 under 65 20.4 26.4 26.2 17.7 23.1 22.6 22.365 and over 8.7 10.2 27.1 19.0 13.4 19.7 25.2

IRA payments—continued


adjustments


adjustments


adjustments


adjustments


adjustments


adjustments


adjustments(8) (9) (10) (11) (12) (13) (14)

All returns, total 10.5 8.2 17.3 N/A 8.6 N/A 6.1Under 18 24.4 0.4 0.0 N/A 0.2 N/A 0.018 under 26 5.7 2.4 2.4 N/A 42.3 N/A 25.626 under 35 6.2 7.3 9.3 N/A 17.8 N/A 24.135 under 45 6.6 8.2 17.8 N/A 7.6 N/A 6.745 under 55 9.5 7.9 18.5 N/A 8.8 N/A 3.155 under 65 14.3 9.1 19.7 N/A 4.0 N/A 1.865 and over 16.3 9.9 19.6 N/A 1.0 N/A 0.7

Total Statutory Adjustments and Selected Adjustments as a Percentage of Total Statutory Adjustments, by Age of Taxpayer, Tax Years 1997 [1] and 2007

Age [1]

Self-employment healthinsurance deduction

N/A—Not applicable—adjustments not available in 1997.[1] Age for joint returns was based on primary taxpayer's age.

Age [1]

Tuition and fees deduction Student loan interest deduction

Payments to a KeoghTotal statutory adjustments Self-employment tax deduction

3 Of the 142,978,806 total returns fi led by taxpayers for 2007, 1.3 percent did not need to claim either a standard deduction or itemized deductions because no positive AGI was reported.

Figure D

250 percent during the 10-year period. Taxpayers in this age group went from accounting for 5.4 per-cent of the total payments to Keogh plans in 1997 to accounting for 11.1 percent of the total payments in 2007.

DeductionsTotal itemized deductions rose from $802 billion in 1997 to $1.3 trillion in 2007, an overall increase of 66 percent in real terms (Figure E).3 The average amount of itemized deductions claimed increased by more than $4,000, growing from almost $22,000 claimed in 1997 to more than $26,000 claimed 10 years later. Taxpayers 35 to 44 claimed the largest amount of itemized deductions as compared to other

age groups in 1997, claiming $231.8 billion in total itemized deductions, which represented 28.9 percent of total itemized deductions claimed by all taxpay-ers in that year (Figure F). Ten years later, this same cohort of taxpayers, then 45 to 54, also claimed the largest amount of itemized deductions. In 2007, taxpayers 45 to 54 claimed $364.7 billion in total itemized deductions, which represented 27.4 percent of the total itemized deduction claimed by all taxpay-ers in that year. Taxpayers 55 and over claimed the largest percentage growth of itemized deductions. In 1997, taxpayers 55 and over accounted for 29.8 per-cent of total itemized deductions claimed. Ten years later, in 2007, taxpayers 55 and over accounted for 37.5 percent of total itemized deductions claimed. In


62

Figure E

[Money amounts are in thousands of dollars]


change(1) (2) (3) (4) (5) (6)

All returns, total 802,086,742 1,333,036,542 66.2 323,774,163 524,790,200 62.1Under 18 397,452 598,466 50.6 71,039 101,842 43.418 under 26 6,383,444 14,988,701 134.8 2,241,911 5,328,708 137.726 under 35 96,002,539 138,332,508 44.1 45,503,245 69,312,220 52.335 under 45 231,826,019 315,019,404 35.9 110,940,725 153,990,002 38.845 under 55 228,513,164 364,740,954 59.6 98,884,357 152,835,821 54.655 under 65 130,019,624 275,719,708 112.1 46,901,176 99,005,897 111.165 and over 108,944,501 223,636,800 105.3 19,231,709 44,215,709 129.9


change(7) (8) (9) (10) (11) (12)

All returns, total 285,051,451 465,880,541 63.4 37,834,440 76,347,462 101.8Under 18 209,020 200,979 -3.8 * 2,376 176,634 7,334.118 under 26 1,835,490 3,651,491 98.9 188,897 576,270 205.126 under 35 31,210,529 40,702,494 30.4 1,253,281 2,805,587 123.935 under 45 81,077,628 107,880,125 33.1 3,574,057 5,837,607 63.345 under 55 87,099,624 138,477,449 59.0 3,743,611 9,310,581 148.755 under 65 50,895,529 104,776,492 105.9 4,796,076 13,293,683 177.265 and over 32,723,633 70,191,512 114.5 24,276,143 44,347,100 82.7

* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.[2] Age for joint returns was based on primary taxpayer's age.

Total Itemized Deductions, Interest Paid Deduction, Taxes Paid Deduction, and Medical and Dental Expense Deduction, by Age of Taxpayer, Tax Years 1997 [1] and 2007

Age [2]

Age [2]Medical and dental expense deduction

Total itemized deductions Interest paid deduction

Taxes paid deduction

contrast to the growth experienced by older taxpay-ers during this 10-year period, the percentage of total itemized deductions claimed by taxpayers 26 to 54 fell eight percentage points during the 10-year span, with this group falling from 69.4 percent of total itemized deductions in 1997 to 61.4 percent of the total in 2007. Each of the three age groups within this 30-year span saw a percentage decrease in their representation of total itemized deductions during the 10-year period.

In both 1997 and 2007, the interest paid and taxes paid deductions together accounted for the larg-est portions of itemized deductions claimed, together accounting for at least 74 percent of total itemized deductions claimed in both years. The interest paid deduction accounted for roughly 40 percent of total itemized deductions in both 1997 and 2007, totaling $323.8 billion in 1997 and $524.8 billion in 2007 (Figure E). In both years, taxpayers 35 to 44 claimed the largest amount of interest paid deduction, claim-

ing $110.9 billion in 1997 and $154.0 billion in 2007. Taxpayers 45 to 54 claimed the second larg-est amount of interest paid deduction in both years, claiming $98.9 billion in 1997 and $152.8 billion in 2007. The taxes paid deduction increased 63.4 percent during the ten years, growing from $285.1 billion claimed in 1997 to $465.9 billion claimed 10 years later. In both 1997 and 2007, the taxes paid deduction represented the second largest itemized de-duction claimed overall. Taxpayers 45 to 54 claimed the largest amount of this deduction in both years, claiming $87.1 billion in 1997 and $138.5 billion 10 years later. For both 1997 and 2007, this accounted for roughly 30 percent of the taxes paid deduction claimed as a whole by all taxpayers. Taxpayers 35 to 44 accounted for the second largest amount of taxes paid during this period, with $81.1 billion claimed in 1997 and $107.9 billion claimed in 2007. While tax-payers 35 to 54 claimed the largest percentage of the interest paid and taxes paid deductions in both 1997



63

Figure F

1997 2007

1997percent of

total itemizeddeductions

2007percent of


1997percent of


2007percent of


1997percent of


2007percent of


(1) (2) (3) (4) (5) (6) (7) (8)


Age [1]


Total Itemized Deductions and Selected Deductions as a Percentage of Total Itemized Deductions, by Age of Taxpayer, Tax Years 1997 [1] and 2007

Medical and dentalexpense deduction

Total itemized deductions Interest paid deduction Taxes paid deduction

and 2007, taxpayers 55 and over saw their percent-age share of these two deductions grow during the 10-year span, and taxpayers 35 to 54 saw a reduction in their percentage of these two deductions. In 1997, taxpayers aged 35 to 54 accounted for 59.0 percent of the taxes paid deduction and 64.8 percent of the interest paid deduction, while taxpayers 55 and over accounted for 29.3 percent and 20.4 percent of the two deductions, respectively. Ten years later, for taxpayers 35 to 54, these percentages had decreased to 52.9 percent for the taxes paid deduction and 58.5 percent for the interest paid deduction, while the percentages had increased to 37.6 percent of taxes paid deduction and 27.3 percent of the interest paid deduction for taxpayers 55 and over. These numbers coincide with the growth in number of returns fi led by this age group, as well as the growth in total item-ized deductions seen by this age group. Taxpayers 65 and over claimed by far the most medical and dental expense deductions of any one age group in both years, claiming $24.3 billion and accounting for 64 percent of the total in 1997, while claiming $44.3 billion and representing 58 percent of the total in 2007 (Figure E).

Tax CreditsTotal credits increased dramatically from 1997 to 2007, more than quadrupling in size from the $15.7 billion claimed in 1997 to $63.8 billion claimed in 2007 (Figure G). Along with this, the average

amount of credits claimed per return increased by more than 40 percent for this time period, growing from more than $900 per return in 1997 to more than $1,300 per return in 2007. The primary reason for the large increase in total credits claimed during this period can be attributed to the creation of the child tax credit and education credit, both of which were added to Federal tax law after 1997. As seen in Fig-ures G and H, the addition of the child tax credit and the education credit also altered the composition of total credits. With a total amount of $31.6 billion reported in 2007, the child tax credit was the largest credit and accounted for roughly half of total credits in that year. The foreign tax credit was the largest credit claimed in 1997, accounting for $5.3 billion and 33.4 percent of total credits claimed in 1997 (Figure G). For 2007, the foreign tax credit tripled in amount to $15.4 billion. Yet, despite this substantial increase, it fell to only 24.2 percent of total credits claimed and became the second largest credit.

Taxpayers 35 to 44 claimed the largest amount of total credits, compared to all other age groups, in both 1997 and 2007, with total credits claimed growing from $5.3 billion in 1997 to $23.3 billion in 2007, a percent change of 342 percent (Figure G). The child tax credit, of which many taxpayers with children in this age range would be eligible to claim, explains most of the substantial increase in total credits for taxpayers in this age group. In 2007, taxpayers 35 to 44 claimed $14.6 billion in child tax


64

Figure G

Foreigntax credit


change 1997

(1) (2) (3) (4) (5) (6) (7)

All returns, total 15,735,084 63,778,784 305.3 3,183,494 3,483,152 9.4 5,262,912Under 18 31,805 30,945 -2.7 3,324 * 210 -93.7 11,69818 under 26 841,093 3,040,988 261.6 201,564 199,058 -1.2 25,30926 under 35 3,455,727 12,594,195 264.4 1,251,798 1,275,414 1.9 550,52835 under 45 5,267,473 23,276,690 341.9 1,398,235 1,545,188 10.5 1,570,02345 under 55 3,274,428 15,595,375 376.3 299,415 399,083 33.3 1,618,82555 under 65 1,584,704 6,028,988 280.4 26,866 58,752 118.7 796,33465 and over 1,279,853 3,211,602 150.9 2,293 5,447 137.5 690,196

2007 Percentagechange 1997 2007 Percentage

change 1997 2007

(8) (9) (10) (11) (12) (13) (14)

All returns, total 15,435,196 193.3 4,868,243 933,968 -80.8 1,067,606 845,539Under 18 21,222 81.4 3,288 0 -100.0 843 * 2,89518 under 26 78,635 210.7 601,115 82,292 -86.3 751 1,75626 under 35 1,177,291 113.8 1,539,123 156,730 -89.8 35,903 19,23435 under 45 4,500,087 186.6 1,839,969 301,337 -83.6 157,641 111,19145 under 55 4,770,049 194.7 656,426 299,988 -54.3 313,317 223,10355 under 65 2,757,311 246.3 206,677 83,512 -59.6 271,614 240,17265 and over 2,130,601 208.7 21,645 10,109 -53.3 287,536 247,188

General business credit—

continuedPercentage

change 1997 2007 Percentagechange 1997 2007 Percentage

change(15) (16) (17) (18) (19) (20) (21)

All returns, total -20.8 N/A 31,556,282 N/A N/A 6,910,412 N/AUnder 18 243.4 N/A * 4,926 N/A N/A 408 N/A18 under 26 133.8 N/A 1,199,447 N/A N/A 1,350,777 N/A26 under 35 -46.4 N/A 8,012,641 N/A N/A 1,525,674 N/A35 under 45 -29.5 N/A 14,599,921 N/A N/A 1,244,475 N/A45 under 55 -28.8 N/A 6,479,794 N/A N/A 2,049,786 N/A55 under 65 -11.6 N/A 1,110,123 N/A N/A 677,736 N/A65 and over -14.0 N/A 149,430 N/A N/A 61,556 N/A* Estimate should be used with caution because of the small number of sample returns on which it is based.N/A—Not Applicable—credit not available in 1997.[1] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.[2] Age for joint returns was based on primary taxpayer's age.

Earned income credit to offset income taxbefore credits

Total and Selected Tax Credits, by Age of Taxpayer, Tax Years 1997 [1] and 2007[Money amounts are in thousands of dollars]

Age [2]

Foreign tax credit—continued General business creditAge [2]

Age [2]Child tax credit Education credit

Child care credit Total tax credits

credit, which accounted for 62.7 percent of the total credits claimed by taxpayers in this group (Figure H). This also accounted for 46.3 percent of the to-tal child tax credit claimed by all taxpayers (Figure I). Taxpayers 45 to 54 claimed the second largest amount of total credits ($15.6 billion) in 2007, after claiming the third largest amount of total credits

($3.3 billion) in 1997. Total credits for these tax-payers increased nearly fi ve-fold during the 10-year period, with this age group experiencing a percentage change of 376 percent during the 10-year period, the largest increase in total credits of any one age group. The child tax credit was the largest credit claimed by this age group in 2007, totaling $6.5 billion, the third



65

largest amount of child tax credit claimed by any one age group. Taxpayers 26 to 35 claimed the third larg-est amount of total credits in 2007, claiming $12.6 billion, after claiming the second largest amount of total credits in 1997 at $3.5 billion. The child care credit, which was the largest credit claimed by this age group in 1997 at $1.3 billion claimed, was sup-planted by the child tax credit in 2007 as the largest credit claimed by taxpayers within this age group. For 2007, taxpayers 26 to 35 claimed $8.0 billion in child tax credit, which represented 63.6 percent of the total credits claimed by taxpayers in this age group.

In 1997, the earned income credit used to offset income tax before credits was the second largest credit claimed by all taxpayers, accounting for 30.9

percent of total credits claimed (totaling $4.9 billion). For 2007, the total amount of earned income credit used to offset income tax before credits fell dramati-cally, by 80.8 percent, to $0.9 billion claimed. The decline in earned income credit used to offset income tax before credits in 2007 led to large increases in other parts of the earned income tax credit (EITC), with earned income credit used to offset other taxes growing from 7.2 percent of total EITC in 1997 to 10.5 percent of total EITC in 2007, and with the refundable earned income credit growing from 80.4 percent of total EITC in 1997 to 87.6 percent of total EITC in 2007.

The child care credit was the third largest credit claimed in 1997, at $3.1 billion. For 2007, the edu-cation credit was the third largest credit claimed by

Earned income credit to offset

income taxbefore credits

1997 20071997 percentof total credits

2007 percentof total credits




(1) (2) (3) (4) (5) (6) (7)

All returns, total 100.0 100.0 20.2 5.5 33.4 24.2 30.9Under 18 0.2 0.0 10.5 0.7 36.8 68.6 10.318 under 26 5.3 4.8 24.0 6.5 3.0 2.6 71.526 under 35 22.0 19.7 36.2 10.1 15.9 9.3 44.535 under 45 33.5 36.5 26.5 6.6 29.8 19.3 34.945 under 55 20.8 24.5 9.1 2.6 49.4 30.6 20.055 under 65 10.1 9.5 1.7 1.0 50.3 45.7 13.065 and over 8.1 5.0 0.2 0.2 53.9 66.3 1.7

Earned income credit to offset

income taxbefore credits—

continued2007 percentof total credits







(8) (9) (10) (11) (12) (13) (14)

All returns, total 1.5 6.8 1.3 N/A 49.5 N/A 10.8Under 18 0.0 2.6 9.4 N/A 15.9 N/A 1.318 under 26 2.7 0.1 0.1 N/A 39.4 N/A 44.426 under 35 1.2 1.0 0.2 N/A 63.6 N/A 12.135 under 45 1.3 3.0 0.5 N/A 62.7 N/A 5.345 under 55 1.9 9.6 1.4 N/A 41.5 N/A 13.155 under 65 1.4 17.1 4.0 N/A 18.4 N/A 11.265 and over 0.3 22.5 7.7 N/A 4.7 N/A 1.9N/A—Not applicable—credit not available in 1997.[1] Age for joint returns was based on primary taxpayer's age.

Child care credit Foreign tax credit

Child tax credit Education credit

Total Credits and Selected Credits as a Percentage of Total Credits, by Age of Taxpayer, Tax Years1997 [1] and 2007

Age [1]Total tax credits

General business creditAge [1]

Figure H


66

taxpayers, totaling $6.9 billion and accounting for 10.8 percent of the total credits claimed by taxpay-ers. Taxpayers 45 to 54 claimed the largest amount of education credits in 2007, claiming more than $2.0 billion in credits (Figure H).

The general business credit decreased by 20.8 percent between 1997 and 2007, falling from $1.1 billion claimed in 1997 to $0.8 billion claimed in 2007 (Figure G). Along with this decrease, the gen-eral business credit as a percentage of total credits fell from 6.8 percent in 1997 to 1.3 percent in 2007 (Figure H). For 2007, the group that claimed the largest general business credit was taxpayers 65 and over. For this group, the business credit was second in size only to the foreign tax credit, which repre-sented the majority of this group’s total credits.

Taxable Income and Total Income TaxAs seen in Figure J, the number of returns with total income tax grew by just 3.0 percent between 1997 and 2007, despite the 16.8-percent growth in number of returns fi led during that period. All age categories under 45 showed a decrease in the number of returns with total income tax and the amount of total income tax paid, while all age categories 45 and over showed increases in the number of returns with total income

tax and the amount of total income tax paid. The child tax credit and, to a lesser degree, the education credit served to eliminate the income tax for many taxpayers under the age of 45 and partially explains why the number of returns with total income tax and the total amount of income tax paid decreased be-tween 1997 and 2007.

Taxpayers 45 to 54 paid the largest amount of to-tal income tax in both 1997 and 2007, totaling $264.6 billion and $323.4 billion, respectively. These amounts represented 28.0 percent of income taxes in 1997 and 29.0 percent in 2007. Taxpayers 35 to 44 paid the second largest amount of total income tax in 1997, paying $241.2 billion in tax. This age group, whose total income tax paid decreased more than $14 billion between 1997 and 2007, accounted for the third largest amount of income tax paid in 2007, totaling $226.9 billion. Taxpayers 55 to 64 had the largest percentage increase in total income tax paid, with total income tax growing by 58.1 per-cent between 1997 and 2007, increasing from $164.7 billion in 1997 to $260.3 billion in 2007. As such, this group became the second largest age group with respect to total income tax (Figure J).

The amount of alternative minimum tax (AMT) paid by taxpayers more than quadrupled from 1997 to 2007, increasing from $5.2 billion paid in 1997 to $24.1 billion paid in 2007. The number of returns with reported AMT grew at an even greater rate in the 10-year period, increasing more than 5 times from 0.6 million returns in 1997 to more than 4.1 million returns in 2007. This served to lower the av-erage amount of AMT paid, with the average amount falling from more than $8,000 paid in 1997 to less than $6,000 paid in 2007. Accounting for approxi-mately 28 percent of total AMT paid in both 1997 and 2007, taxpayers 45 to 54 reported the largest amount of AMT in both years with $1.4 billion paid in 1997 and $6.9 billion paid in 2007. Taxpayers 65 and over paid the second largest amount of alterna-tive minimum tax paid in both years, paying $1.2 billion in 1997 and $6.1 billion in 2007. The average amount of AMT paid by taxpayers aged 65 and over decreased from approximately $10,100 paid 1997 to about $9,200 paid in 2007.

Changes in LawThe following is a summary of Federal tax law and Internal Revenue Service administrative changes that had major bearing on the differences between

Figure I

18 under 264%

55 under 654%

Child Tax Credit, by Age of Taxpayer, 2007 [1]

26 under 3525%

65 andover0%

45 under 5521%

Under180%

35 under 4546%




67

the 1997 data and the 2007 data presented in this article. In general, the defi nitions used in this article are the same as those in Section 4 of Statistics of In-come—Individual Income Tax Returns 2007 Publica-tion 1304.

Alternative minimum tax—Beginning in Tax Year 2000, the Tax Relief Extension Act of 1999 allowed individuals to apply personal nonrefundable credits in their full amounts against both their regular and minimum tax. Beginning in Tax Year 2001, the mini-mum exemption amount was indexed for infl ation for most years. Prior to this, the minimum exemp-tion was $45,000 for a married couple fi ling a joint return, $33,750 for singles and heads of households, and $22,500 for married persons fi ling separately. By Tax Year 2007, the minimum exemption rose to $66,250 for a married couple fi ling a joint return, to $44,350 for singles and heads of household, and to

$33,125 for married persons fi ling separately. Also, beginning in 2005, the alternative minimum foreign tax credit, which had been previously limited to 90 percent of tentative minimum tax was allowed to be taken up to the full amount of tentative minimum tax.

Capital gain tax rate—Beginning in Tax Year 2003, for long-term gains realized after May 5, 2003, the 8- and 10- percent capital gain tax rates were re-duced to 5 percent. The 20-percent rate was reduced to 15 percent. In addition, the 8-percent capital gain rate for qualifi ed 5-year gain did not apply to any gain after May 5, 2003. New tax rates were ap-plied to qualifi ed dividends. The maximum tax rate for qualifi ed dividends was 15 percent (generally 5 percent for taxpayers in the 10- and 15-percent tax brackets). Qualifi ed dividends were ordinary divi-dends that met certain criteria, including: the divi-dends must have been paid by a U.S. corporation or a

Figure J

1997 2007

Total Total TotalPercentof total

income taxTotal

Percentof total

income tax(1) (2) (3) (4) (5) (6) (7)

All returns, total 93,471,200 96,272,958 3.0 944,867,247 100.0 1,115,760,374 100.0Under 18 2,899,992 1,286,775 -55.6 2,201,901 0.2 1,275,801 0.118 under 26 13,043,783 12,896,144 -1.1 25,093,734 2.7 22,766,256 2.026 under 35 16,963,479 14,467,923 -14.7 113,542,038 12.0 93,171,247 8.435 under 45 20,922,556 17,501,828 -16.3 241,223,561 25.5 226,947,301 20.345 under 55 16,992,556 19,997,207 17.7 264,626,886 28.0 323,389,697 29.055 under 65 10,748,915 15,880,837 47.7 164,663,672 17.4 260,297,315 23.365 and over 11,899,919 14,242,243 19.7 133,515,455 14.1 187,912,757 16.8

Total income tax—continued

Total Percentof total AMT Total Percent

of total AMT

(8) (9) (10) (11) (12) (13)

18.1 5,174,590 100.0 24,109,512 100.0 365.9-42.1 13,357 0.3 40,566 0.2 203.7-9.3 19,097 0.4 93,865 0.4 391.5

-17.9 307,397 5.9 865,649 3.6 181.6-5.9 1,151,044 22.2 4,325,080 17.9 275.822.2 1,440,023 27.8 6,929,896 28.7 381.258.1 1,007,169 19.5 5,790,374 24.0 474.940.7 1,236,504 23.9 6,064,082 25.2 390.4

1997

[1] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.[2] Age for joint returns was based on primary taxpayer's age.

35 under 4545 under 5555 under 6565 and over

Age [2]

All returns, totalUnder 1818 under 2626 under 35

Alternative minimum tax

Percentchange

from1997 to 2007

Percentchange

from1997 to 2007

2007

Total Income Tax and Alternative Minimum Tax, by Age of Taxpayer, Tax Years 1997 [1] and 2007[Money amounts are in thousands of dollars]

Total income taxPercentchange

from1997 to 2007

2007 Age [2]

Number of returns with total income tax1997


68

“qualifi ed” foreign corporation; the stock ownership must have met certain holding period requirements; the dividends were not from certain institutions, such as mutual savings banks, cooperative banks, credit unions, tax-exempt organizations, or farmer coopera-tives; and the dividends were not for any share of stock that was part of an employee stock ownership plan (ESOP).

Child and dependent care credit—Starting with Tax Year 2003, the maximum credit increased to $1,050 for one qualifying individual and $2,100 for two or more qualifying individuals from $800 and $1,600, respectively, for 2002. The limit on qualify-ing expenses increased to $3,000 for one qualifying individual and $6,000 for two or more individuals (from $2,400 and $4,800, respectively, for 2002). The credit could have been as much as 35 percent (previously 30 percent) of a taxpayer’s qualifi ed expenses.

Child tax credits—Starting with Tax Year 1998, a new credit was allowed for each qualifying child un-der the age of 17. For Tax Year 2007, the maximum allowable credit per child was $1,000. In order to be a qualifying child, the person had to be a son, daugh-ter, grandchild, or qualifying foster child for whom the taxpayer claimed a dependency exemption. The credit was refundable for all qualifying children. The credit is phased out by $50 for each $1,000 (or fraction thereof) that AGI exceeded: $110,000 for taxpayers fi ling jointly; $55,000 for married fi ling separately; and $75,000 for single fi lers. In addition to the child tax credit, individuals were also eligible to take the additional child tax credit, which was refundable. The taxpayer had to meet the general re-quirements of the child tax credit in order to qualify for the additional child tax credit.

Domestic production activities—Beginning in Tax Year 2005, this deduction equaled 3 percent of the lesser of: (a) qualifi ed production activi-ties income; or (b) taxable income for the taxable year. However, the deduction for a taxable year was limited to 50 percent of the W-2 wages paid by the taxpayer during the calendar year that ends in such taxable year. Qualifi ed production activities include domestic manufacturing, producing, growing, and extracting tangible personal property, computer soft-ware, and sound recordings, and the construction and substantial renovation of real property including infrastructure. For Tax Year 2007, this amount in-creased from 3 percent to 6 percent.

Earned income credit—The following rule changes took place after Tax Year 1997 and were in effect for Tax Year 2007: beginning in Tax Year 2002, taxable earned income in AGI was used to de-termine the EIC rather than the previous use of the sum of taxable and nontaxable earned income and modifi ed AGI. Also, alternative minimum tax no longer reduced the amount of the credit. New rules applied if a child met the conditions to be a qualify-ing child of more than one person and also the length of time a foster child had to live with the taxpayer. Beginning in Tax Year 2004, taxpayers who served in the U.S. Armed Forces in a combat zone could have elected to include their nontaxable combat pay in earned income when fi guring EIC.

Economic Stimulus Act of 2008—The Economic Stimulus Act of 2008 contained a special provision that allowed certain low-income individuals to fi le a Federal income tax return in order to be eligible to receive an economic stimulus payment. These indi-viduals who would not ordinarily have had a legal requirement to fi le a Federal income tax return had to report at least $3,000 of qualifying income (defi ned as wages, self-employment income, Social Security income, Railroad Retirement benefi ts, certain Veter-ans Affairs benefi ts, and nontaxable combat pay) on their returns. In addition, they could not be claimed as a dependent on someone else’s Federal tax return. These returns that were fi led for the sole purpose of receiving an economic stimulus payment are not in-cluded in any of the statistics in this article.

Education credits—Beginning in 1998, the Hope Scholarship Credit and the Lifetime Learning Credit for post-secondary educational expenses were avail-able. Based on eligibility, a taxpayer could claim only one of the credits with respect to a certain stu-dent for a certain year. If the student made a tax-free withdrawal from an educational IRA, neither credit could be claimed. For Tax Year 2007, the credits would be phased out for AGI greater than $47,000 ($94,000 for married fi ling jointly) and terminated for AGI more than $57,000 ($114,000 for married fi l-ing jointly).

The Hope Scholarship Credit allowed a maxi-mum credit per student of 100 percent of the fi rst $1,100 of qualifi ed tuition and related expenses and a 50-percent credit for the next $1,100 of eligible expenses for enrollment in undergraduate programs. Also, the credit only applied for the fi rst 2 years of post-secondary education.



69

Unlike the Hope Scholarship Credit, the Lifetime Learning Credit could be used for qualifi ed tuition and expenses for undergraduate, graduate level, and professional degree courses. The credit could be used for an unlimited number of years, as long as the taxpayer or dependents were enrolled in post-secondary education. This credit applied to expenses paid after June 30, 1998, and a maximum Lifetime Learning Credit of $2,000 could be claimed per each tax return.

Educator expenses—Beginning in Tax Year 2002, a taxpayer who was an eligible educator in kindergarten through grade 12 was able to deduct up to $250 of expenses even if he or she did not itemize deductions.

Exemption amount—For 1997 through 2005 (and previous years), exemption amounts were reduced to zero for taxpayers with adjusted gross incomes greater than certain thresholds. Beginning in 2006, taxpayers could lose no more than two-thirds of the dollar amount of each exemption, so the amount of each exemption could not be reduced to less than $1,133 for 2007. For 2007, taxpayers could have lost a portion of their exemption benefi ts if their adjusted gross incomes were above certain amounts ($117,300 for married persons fi ling separately; $156,4000 for single individuals; $195,500 for heads of household; and $234,600 for married persons fi ling jointly or qualifying widow(er)s.)

Foreign-earned income—For Tax Year 1997, tax-payers could exclude up to $70,000 in foreign-earned income from their adjusted gross income. For Tax Year 2007, the amount of the exclusion was $85,700. Also, beginning in Tax Year 2006, taxpayers who claimed the foreign-earned income exclusion or the foreign housing deduction on Form 2555, Foreign Earned Income, had to use the foreign-earned in-come tax worksheet to fi gure their tax. Taxpayers had to refi gure their tax on nonexcluded income using the tax tables that would have applied had they not claimed the exclusion.

General business credits—For Tax Year 2006, the Energy Tax Incentives Act of 2005 and the Safe, Accountable, Flexible, Effi cient Transportation Act of 2005 provided tax incentives for energy effi cient buildings and appliances, alternative and clean fuel vehicle credits, and other incentives and credits re-lated to energy production and excise taxes.

Health savings account deduction—Beginning in Tax Year 2004, a taxpayer could have taken a deduc-

tion for contributions to a health savings account. For Tax Year 2007, contributions were not limited to the taxpayers annual health plan deductible. The maximum HSA deduction increased to $2,850 ($5,650, if family coverage,). These limits were $800 higher if the taxpayer was 55 or older ($1,600 if both spouses were 55 or older). There were also changes that allowed qualifi ed HSA distributions for Tax Year 2007 from fl exible spending accounts and individual retirement accounts.

Indexing—The following items increased annu-ally from 1997 to 2007 due to indexing for infl ation: personal exemption amounts, the basic standard de-duction amounts, the tax bracket boundaries, earned income credit boundaries and maximum amounts, and the beginning income amounts for limiting certain itemized deductions and for the phaseout of personal exemptions. Also, the maximum amount of earnings subject to self-employment social security tax increased based on the percentage change in av-erage covered earnings.

Individual income tax rate reductions—For Tax Year 1997, income tax rates were 15 percent, 28 percent, 31 percent, 36 percent, and 39.6 percent, depending on the amount of taxable income reported by the taxpayer. For Tax Year 2007, the income tax rates were 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, and 35 percent. Also, beginning in Tax Year 2003, the 15-percent tax bracket was ex-panded for taxpayers with a fi ling status of married fi ling joint to be double that of single taxpayers.

Individual retirement arrangement deduction—For Tax Year 2007, the phase-out range for IRA deductions for those covered by a retirement plan began at an income level of $83,000 if married fi ling jointly or a qualifying window(er). The phaseout was $52,000 for a single person or head of house-hold and $0 for a married person fi ling a separate return. A taxpayer may have been able to deduct an additional $3,000 if he or she was a participant in a 401(k) plan and his or her employer was in bank-ruptcy in an earlier year.

Interest paid deduction—Beginning in 2007, tax-payers could treat mortgage insurance premiums paid in connection with home acquisition debt as home mortgage interest. Taxpayers could deduct mortgage insurance premiums for mortgage insurance contracts secured by the taxpayer’s fi rst or second home and issued after December 31, 2006. This amount was reported on the Schedule A, line 13.


70

Itemized deductions—For Tax Year 2007, taxpay-ers who had adjusted gross income above $156,400 ($78,200 if married fi ling separately) could have lost part of their deduction for itemized deductions. Starting for Tax Year 2006 and continuing into 2007, the amount by which the deduction was reduced was only two-thirds of the amount of the reduction that would have otherwise applied.

Nontaxable combat pay election—Beginning in 2004, members of the U.S. Armed Forces who served in a combat zone could exclude certain pay from their income. The qualifi ed taxpayer’s entitlement to the pay must have been fully accrued in a month dur-ing which he or she served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. However, this nontaxable pay could still be used to gain ben-efi ts for both the EIC and additional child tax credit purposes.

Personal tax credits—Beginning in 1998 and continuing through 2007, personal tax credits were no longer limited by alternative minimum tax computations.

Refundable prior-year minimum tax credit—Be-ginning in 2007, a refundable credit was available to a taxpayer who had any unused minimum tax credit carryforward from 2004 or earlier years. The tax-payer could qualify for the refundable credit or either part of or the entire unused amount, even if the total amount of the 2007 credit exceeded the tax liability amount.

Residential energy credit—Starting in 2006, tax-payers could receive a 10-percent credit for buying qualifi ed energy effi ciency improvements for their main homes. The maximum credit was $500, and no more than $200 of the credit could be attributable to expenses for windows.

Retirement savings contribution credit—Begin-ning in 2002, a taxpayer could take a credit of up to $1,000 for qualifi ed retirement savings contribu-tions, if his or her adjusted gross income was less than $25,000 ($37,500 if head of household, $50,000 if married fi ling jointly). By 2007, these thresholds had increased to $26,000, $39,000, and $52,000, respectively.

Sales tax deduction—Starting with Tax Year 2004, a taxpayer could have elected to deduct State and local general sales taxes instead of State and lo-cal income taxes as an itemized deduction on Sched-ule A. This allowed individuals from states with no

State income tax, such as Alaska, Florida, Nevada, Texas, Washington, Wyoming, South Dakota, and Tennessee, to take this deduction. Also, this allowed individuals with high sales taxes to take this deduc-tion instead of their State income tax. The taxpayer could have elected to base the sales tax deduction on either actual expenses or the amounts from optional State sales tax tables.

Self employed health insurance deduction—Be-ginning in Tax Year 2003, a self-employed taxpayer was able to deduct up to 100 percent of health insur-ance expenses. In Tax Year 1997, self-employed tax-payers could deduct up to 40 percent of their health insurance expenses.

Standard deduction amount increased—For 1997, the amount of the standard deduction for a dependent could be equal to the larger of the de-pendent’s earned income or $650 and not more than the regular standard deduction amount. Beginning in 1998, the amount of the standard deduction for a dependent could be equal to the larger of $700 or the dependent’s earned income plus $250 (but not more than the regular standard deduction amount).

Student loan interest—Beginning in 1998, eligi-ble taxpayers could deduct interest paid on qualifi ed higher educational loans up to $1,000. By Tax Year 2002 and later, eligible taxpayers were allowed to de-duct up to $2,500 of interest paid on qualifi ed higher educational loans. These loans must have gone toward qualifi ed expenses of the taxpayer, the tax-payer’s spouse, or any dependent of the taxpayer at the time the debt was incurred. The income thresh-olds for taxpayers to claim this adjustment changed over time. By 2007, the taxpayer’s modifi ed AGI must have been less than: $70,000 if single, head of household, or qualifying widow(er), or $140,000 if married fi ling jointly. The provision that limited the deduction to interest paid in the fi rst 60 months was eliminated in 2002.

Tuition and fees deduction—Starting with Tax Year 2002, a taxpayer was able to deduct, as an ad-justment to income, up to $3,000 of the qualifi ed tuition and fees paid for themselves, a spouse, or dependents, if the taxpayer’s modifi ed AGI was less than $65,000 ($130,000, if married fi ling jointly). For 2004, this adjustment was increased to $4,000 and a taxpayer was able to deduct up to $2,000, if his or her AGI was higher than the previous limit but not more than $80,000 ($160,000 if married fi ling jointly). This deduction could not be taken if the per-



71

son could be claimed as a dependent on another tax-payer’s return or if the education credit was claimed for the same student.

Data Sources and LimitationsThese statistics are based on a sample of indi vidual income tax returns (Forms 1040, 1040A, 1040EZ, and 1040PC (1997 returns only), including electroni-cally fi led returns) fi led during Calendar Years 1998 and 2008. Returns in the sample were stratifi ed based on: (1) the larger of positive income or nega-tive income (absolute value); (2) the size of business and farm receipts; (3) the presence or absence of specifi c forms or sched ules; and (4) the usefulness of returns for tax policy modeling purposes.4

Returns were then selected at rates ranging from .02 percent to 100 percent for 1997 and 0.10 percent to 100 percent for 2007. The 1997 data are based on a sample of 124,913 returns and an estimated fi nal population of 123,045,360 returns. The 2007 data are based on a sample of 336,226 returns and an esti-mated fi nal population of 153,832,380 returns.5, 6

Since the data presented here are estimates based on a sample of returns fi led, they are subject to sampling error. To properly use the statistical data provided, the magnitude of the potential sampling error must be known; coeffi cients of varia tion (CVs) are used to measure that magnitude. Figure K shows estimated CVs for the numbers of returns and money amounts for selected income items. The reliability of estimates based on samples, and the use of coef-fi cients of variation for evaluating the precision of estimates based on samples, are discussed in SOI Sampling Methodology and Data Limitations, later in this issue of the SOI Bulletin.

SummaryThe number of returns fi led by individual taxpay-ers increased from 122.4 million returns in 1997 to 143.0 million returns in 2007. Taxpayers who were 35 to 44 fi led the most returns, fi ling 27.1 million

returns in both years. This represented 22 percent of total returns fi led in 1997 and 19 percent of total returns fi led in 2007. Taxpayers 55 to 64 experi-enced the largest growth in number of returns fi led from 1997 to 2007, with the number of returns fi led growing from 12.4 million returns in 1997 to 19.3 million in 2007, a 56-percent increase over the 10-year span.

The amount of adjusted gross income (AGI) re-ported by all taxpayers increased 35 percent in real terms from 1997 to 2007, growing from approxi-mately $6.4 trillion reported in 1997 to $8.7 trillion reported 10 years later. Taxpayers 35 to 44 account-ed for the largest percentage of total AGI reported in 1997, representing 26.6 percent of the total reported, which was consistent with taxpayers in this age range fi ling the largest amount of returns compared to all other age ranges. Ten years later, in 2007, this same cohort of taxpayers, now 45 to 54, still accounted for the largest percentage of AGI, representing 25.9 per-cent of the reported total.

Salaries and wages accounted for the largest portion of AGI in both 1997 and 2007, making up 72.7 of total AGI in 1997 and 67.2 percent of total AGI in 2007. In both 1997 and 2007, salaries and wages accounted for slightly more than half of to-tal adjusted gross income for taxpayers under the age of 18. Salaries and wages, as a percent of AGI, peaked for taxpayers in the next age range (18 to 25), representing 94 percent of their total AGI. As ages increased, taxpayer groups experienced total income less dominated by salaries and wages, transitioning from 92 percent of total income for taxpayers 26 to 35 to roughly 17 percent of total income for ages 65 and over. Taxable pensions and annuities were the largest source of income in 1997 for taxpayers 65 and over, totaling $199.4 billion and accounting for 23.8 percent of AGI. In 2007, for this same age group, taxable gains from the Schedule D were the largest source of income, totaling $295.7 billion and representing 21.4 percent of total AGI.

4 Returns in the sample were stratifi ed based on the pres ence of one or more of the following forms or schedules: Form 2555, Foreign Earned Income; Form 1116, Foreign Tax Credit (Individual, Fiduciary, or Nonresident Alien Individual); Schedule C, Profi t or Loss from Business (Sole Proprietorship); and Schedule F, Profi t or Loss from Farming.5 For further details on the description of the 1997 sample and the 2007 sample, see Statistics of Income—Individual Income Tax Returns (IRS Publication 1304), 1997 and 2007.6 This population includes an estimated 10,853,574 returns that were excluded from other tables in this report because they contained no income information or represented amended or tentative returns identifi ed after sampling or were fi led to receive a stimulus payment only. Individuals only fi ling for the stimulus payment, those who would not ordinarily have a legal requirement to fi le a Federal income tax return—had to show on their returns at least $3,000 of qualifying income (defi ned as wages, self-employ-ment income, Social Security income, Railroad Retirement benefi ts, certain Veterans Affairs benefi ts, and nontaxable combat pay). In addition, they could not be claimed as a dependent on someone else’s Federal tax return.


72

Figure K

1997 2007 1997 2007 1997 2007 1997 2007(1) (2) (3) (4) (5) (6) (7) (8)

No adjusted gross income 918,707 1,907,835 2.43 1.45 38,474 111,464 19.71 6.91 $1 under $5,000 13,935,880 11,930,752 1.40 0.80 4,104,242 2,238,549 2.81 2.01$5,000 under $10,000 13,414,246 12,114,741 1.43 0.80 608,641 627,493 7.32 3.85$10,000 under $15,000 13,174,125 11,914,564 1.42 0.82 84,194 99,477 14.59 9.23$15,000 under $20,000 11,393,805 11,061,903 1.53 0.86 27,799 40,780 28.24 14.25$20,000 under $25,000 9,944,746 9,963,693 1.68 0.92 14,880 21,321 37.02 20.02$25,000 under $30,000 8,064,922 9,005,338 1.86 0.97 9,126 15,857 45.32 21.75$30,000 under $40,000 12,966,743 14,740,806 1.32 0.73 7,873 24,330 50.02 17.90$40,000 under $50,000 9,787,857 11,150,798 1.35 0.78 3,331 8,313 57.68 29.39$50,000 under $75,000 15,180,241 19,450,744 1.05 0.49 12,305 11,769 36.11 23.73$75,000 under $100,000 6,454,920 11,744,132 1.44 0.72 2,266 1,301 70.65 70.23$100,000 under $200,000 5,377,899 13,457,876 1.44 0.54 1,745 7,654 44.59 29.50$200,000 under $500,000 1,401,734 3,492,353 1.32 0.66 2,029 1,259 37.62 41.25$500,000 under $1,000,000 261,708 651,049 1.14 0.93 454 325 42.14 49.54$1,000,000 under $1,500,000 65,649 166,362 1.95 1.14 125 115 38.35 50.89$1,500,000 under $2,000,000 25,903 70,733 1.43 0.82 75 99 31.26 27.06$2,000,000 under $5,000,000 38,500 108,641 0.59 0.48 62 112 21.41 18.77$5,000,000 under $10,000,000 9,191 28,090 0.60 0.53 32 24 11.47 14.82$10,000,000 or more 5,215 18,394 0.00 0.02 7 10 0.00 0.00

1997 2007 1997 2007 1997 2007 1997 2007

(9) (10) (11) (12) (13) (14) (15) (16)

No adjusted gross income 46,113 173,108 16.72 6.20 120,073 197,370 8.44 5.52 $1 under $5,000 5,467,299 4,976,674 2.56 1.32 1,367,309 1,279,875 4.99 2.66$5,000 under $10,000 5,252,608 5,056,301 2.61 1.32 2,113,154 1,817,188 3.89 2.22$10,000 under $15,000 3,400,894 3,772,379 3.30 1.55 2,532,956 2,077,476 3.58 2.09$15,000 under $20,000 2,108,509 2,905,536 4.21 1.79 2,671,699 2,121,382 3.52 2.09$20,000 under $25,000 1,384,871 2,084,747 5.25 2.13 2,496,484 2,172,055 3.68 2.07$25,000 under $30,000 877,211 1,437,310 6.60 2.58 2,088,156 2,114,574 4.04 2.10$30,000 under $40,000 783,322 1,631,619 6.52 2.41 3,413,956 3,348,457 2.92 1.66$40,000 under $50,000 307,346 685,864 9.74 3.73 2,098,867 2,436,509 3.54 1.91$50,000 under $75,000 198,631 624,055 11.88 3.87 2,647,676 3,429,604 3.14 1.57$75,000 under $100,000 34,177 131,483 27.55 8.52 825,180 1,614,422 5.47 2.38$100,000 under $200,000 15,305 56,043 30.61 12.00 515,438 1,296,221 5.91 2.51$200,000 under $500,000 3,001 7,153 27.01 18.15 80,877 204,116 7.26 3.85$500,000 under $1,000,000 1,283 2,466 22.95 18.82 11,279 22,234 7.36 6.29$1,000,000 under $1,500,000 372 863 19.86 18.04 2,836 5,175 7.77 7.54$1,500,000 under $2,000,000 117 254 25.07 16.75 1,435 1,921 6.98 6.07$2,000,000 under $5,000,000 191 469 12.65 10.01 1,760 3,625 4.14 3.40$5,000,000 under $10,000,000 47 138 11.24 8.99 355 1,038 2.95 3.24$10,000,000 or more 22 42 0.00 0.00 126 491 0.00 0.00

Coefficients of Variation (CVs) for Individual Taxpayers, by Age [1] and Size of Adjusted Gross Income, Tax Years 1997 [2] and 2007[Coefficients of variation are percentages]

Footnotes at end of figure.

26 under 35 Number of returns CV

Number of returnsTotal Under 18

CV CV

AGI

AGI Number of returns

18 under 26 Number of returns CV



73

Figure K—Continued

1997 2007 1997 2007 1997 2007 1997 2007

(17) (18) (19) (20) (21) (22) (23) (24)

No adjusted gross income 194,357 297,104 6.52 3.91 194,355 352,399 6.23 3.45 $1 under $5,000 1,190,409 1,006,945 5.16 2.94 645,023 872,581 6.60 3.10$5,000 under $10,000 1,903,136 1,357,345 3.94 2.53 999,403 1,197,892 5.30 2.65$10,000 under $15,000 2,313,880 1,732,903 3.58 2.25 1,442,416 1,319,652 4.49 2.57$15,000 under $20,000 2,348,220 1,748,741 3.58 2.27 1,325,545 1,480,796 4.68 2.45$20,000 under $25,000 2,255,057 1,819,713 3.72 2.24 1,393,946 1,584,791 4.55 2.38$25,000 under $30,000 2,019,408 1,788,550 3.86 2.26 1,199,555 1,527,976 4.85 2.42$30,000 under $40,000 3,356,162 3,188,001 2.82 1.68 2,515,346 2,804,275 3.23 1.77$40,000 under $50,000 2,862,072 2,526,199 2.93 1.86 2,201,875 2,328,941 3.28 1.92$50,000 under $75,000 4,735,290 4,511,059 2.25 1.33 3,809,117 4,572,408 2.47 1.31$75,000 under $100,000 1,966,711 2,913,463 3.33 1.72 1,959,194 3,078,779 3.30 1.65$100,000 under $200,000 1,498,163 3,266,051 3.25 1.48 1,710,560 3,950,974 2.92 1.31$200,000 under $500,000 392,477 787,011 3.04 1.77 455,928 1,095,725 2.66 1.46$500,000 under $1,000,000 66,136 131,883 2.88 2.44 85,418 211,483 2.48 1.87$1,000,000 under $1,500,000 14,467 29,357 3.28 3.09 21,263 53,427 2.54 2.20$1,500,000 under $2,000,000 5,565 12,538 3.47 2.30 7,910 22,579 2.85 1.67$2,000,000 under $5,000,000 7,552 18,189 1.97 1.46 11,687 34,284 1.40 1.04$5,000,000 under $10,000,000 1,721 4,343 1.53 1.50 2,760 8,458 1.15 1.04$10,000,000 or more 941 2,801 0.00 0.09 1,578 5,465 0.00 0.05

1997 2007 1997 2007 1997 2007 1997 2007

(25) (26) (27) (28) (29) (30) (31) (32)

No adjusted gross income 127,793 329,662 7.49 3.85 197,541 446,729 7.31 3.77 $1 under $5,000 373,715 629,323 7.70 3.63 787,881 926,806 5.46 3.02$5,000 under $10,000 742,309 762,686 5.90 3.25 1,794,994 1,295,836 3.62 2.51$10,000 under $15,000 991,404 936,077 5.15 2.97 2,408,382 1,976,600 3.09 2.05$15,000 under $20,000 973,077 1,039,584 5.18 2.84 1,938,955 1,725,084 3.44 2.19$20,000 under $25,000 1,049,232 1,026,355 5.11 2.89 1,350,275 1,254,711 4.12 2.57$25,000 under $30,000 911,539 1,051,909 5.21 2.85 959,928 1,069,162 4.73 2.79$30,000 under $40,000 1,534,932 1,976,125 3.84 2.06 1,355,153 1,767,999 3.93 2.13$40,000 under $50,000 1,388,291 1,790,997 3.91 2.13 926,075 1,373,975 4.59 2.39$50,000 under $75,000 2,105,926 3,483,124 3.11 1.48 1,671,297 2,818,724 3.41 1.62$75,000 under $100,000 928,552 2,295,954 4.64 1.86 738,840 1,708,730 4.86 2.11$100,000 under $200,000 935,663 2,934,846 3.66 1.50 701,024 1,946,088 3.81 1.77$200,000 under $500,000 244,928 811,766 3.40 1.70 222,493 585,322 3.38 1.96$500,000 under $1,000,000 53,701 161,999 2.89 2.12 43,436 120,659 3.31 2.38$1,000,000 under $1,500,000 14,774 45,103 7.08 2.32 11,812 32,322 3.05 2.70$1,500,000 under $2,000,000 6,063 18,782 3.23 1.84 4,737 14,559 3.57 2.10$2,000,000 under $5,000,000 9,628 29,048 1.61 1.10 7,621 22,914 1.68 1.20$5,000,000 under $10,000,000 2,452 7,537 1.20 1.07 1,824 6,553 1.06 1.10$10,000,000 or more 1,409 4,987 0.00 0.05 1,132 4,598 0.00 0.00

Coefficients of Variation (CVs) for Individual Taxpayers, by Age [1] and Size of Adjusted Gross Income, Tax Years 1997 [2] and 2007—Continued

[1] Age for joint returns was based on primary taxpayer's age.[2] For comparability, 1997 amounts have been adjusted for inflation to 2007 constant dollars.

[Coefficients of variation are percentages]

AGI

AGI

Number of returns CV


55 under 65

35 under 45



65 and over

45 under 55


74

From 1997 to 2007, total adjustments doubled from $60.7 billion to more than $123.0 billion. Taxpayers 45 to 54 claimed the largest amount of adjustments in both 1997 and 2007, with total adjust-ments claimed by this age group accounting for 32.1 percent of total adjustments in 1997 and 30.8 percent of total adjustments in 2007, increasing 94.3 percent from $19.5 billion to $37.9 billion. For taxpayers 18 to 25, the addition of new adjustments, such as the student loan interest deduction and the tuition and fees deduction, directly attributed to a large increase in total adjustments between the 2 years. For taxpay-ers within this age range, total adjustments more than tripled from $1.2 billion claimed in 1997 to $4.4 bil-lion in 2007, with the two new adjustments account-ing for approximately 68 percent of the total adjust-ments claimed by this age group in 2007.

Total itemized deductions increased from $802.1 billion in 1997 to $1.3 trillion in 2007, representing an overall increase of 66.2 percent during the pe-riod. Taxpayers 35 to 44 claimed the largest amount of itemized deductions in 1997 at $231.8 billion, and, 10 years later, this same cohort (than 45 to 54) claimed the largest amount of itemized deductions at $364.7 billion. The deduction for interest paid was the largest itemized deduction claimed by taxpayers 26 to 55, accounting for 40 percent or more of their total deductions in both years. In both 1997 and 2007, the taxes paid deduction was the largest item-ized deduction for taxpayers 55 and older, represent-ing more than 30 percent of their total deductions in both years.

Quadrupling in size from 1997 to 2007, total credits claimed rose from $15.7 billion in 1997 to $63.8 billion in 2007. The addition of the child tax credit, education credit, and retirement savings added to the huge increase in total credits during this pe-riod. Before the creation of these new credits, the foreign tax credit accounted for the largest portion of total credits in 1997, accounting for 33.4 percent of total credits that year and totaling $5.3 billion. Ten years later, the child tax credit, which was created in 1998, accounted for nearly half of total credits claimed in 2007, totaling $31.6 billion. Taxpayers 35 to 44 claimed the largest amount of credits in both 1997 and 2007, claiming $5.3 billion in credits in 1997 (33.5 percent of total credits), rising to $23.3 billion claimed in 2007 (36.5 percent of total credits). Taxpayers in this age range claimed nearly half of the total child tax credits claimed by all taxpayers in 2007, claiming $14.6 billion in credit in this year.

Total income tax for all taxpayers increased 18.1 percent from 1997 to 2007, growing from $944.9 bil-lion to $1.1 trillion. Taxpayers 45 to 54 accounted for the largest portion of total income tax in both 1997 and 2007, with $264.6 billion paid in 1997 and $323.4 billion paid in 2007. Total tax within this age range accounted for 28.0 percent of overall total income tax in 1997 and 29.0 percent of income tax in 2007. Taxpayers within this same age range also paid the largest amount of alternative minimum tax (AMT) in both years, totaling $1.4 billion (27.8 per-cent of total AMT paid) in 1997 and growing to $6.9 billion (28.7 percent of total AMT paid) in 2007.



75

(1) (2) (3) (4) (5) (6) (7) (8)

All returns, total 122,421,991 4,969,949,986 104,404,985 3,613,918,456 67,300,571 171,700,242 4,925,914 49,016,921 Under 18 4,917,659 18,185,397 3,299,201 9,684,779 2,123,260 1,430,679 111,167 131,377

18 under 26 19,881,320 247,309,405 19,514,784 233,294,187 5,616,802 2,039,724 102,970 315,622

26 under 35 22,989,617 763,522,084 22,191,366 704,143,327 9,038,250 5,172,774 159,162 579,338

35 under 45 27,131,726 1,321,428,320 25,620,388 1,123,905,521 14,168,918 14,797,433 488,984 2,948,559

45 under 55 19,982,879 1,235,554,002 18,456,023 975,056,014 13,155,264 25,330,907 852,997 6,190,527

55 under 65 12,395,390 734,380,020 10,438,782 458,568,648 9,534,088 31,219,916 822,407 7,484,482

65 and over 15,123,400 649,570,757 4,884,442 109,265,980 13,663,989 91,708,809 2,388,226 31,367,016

Joint returns and returnsof surviving spouses, total 49,227,325 3,335,007,786 42,283,828 2,364,989,948 36,129,963 106,052,251 2,987,142 30,489,835 Under 26 1,656,660 48,414,982 1,635,350 46,276,794 587,995 149,586 9,591 14,127

26 under 35 8,278,335 422,386,860 8,022,126 385,973,985 4,571,190 2,507,981 97,949 268,995

35 under 45 13,002,498 924,325,942 12,431,668 771,753,584 8,928,364 10,344,072 369,171 2,042,227

45 under 55 11,020,125 930,190,451 10,433,537 723,224,272 8,500,798 18,746,072 629,270 4,749,568

55 under 65 7,476,597 570,796,470 6,504,519 352,698,972 6,318,047 22,858,026 574,924 5,606,069

65 and over 7,793,111 438,893,082 3,256,627 85,062,341 7,223,569 51,446,514 1,306,236 17,808,849

Returns of married persons filing separately, total 2,620,881 88,613,224 2,337,754 67,258,473 1,156,678 3,287,054 53,885 1,077,954 Under 26 208,661 2,908,706 204,950 2,831,094 37,263 5,693 ** **

26 under 35 611,879 14,976,008 571,677 13,944,917 187,187 115,532 ** 1,297 ** 20,354

35 under 45 866,438 28,939,664 816,557 25,204,623 358,897 493,420 5,678 80,965

45 under 55 539,019 20,756,932 484,539 16,276,406 285,322 676,194 12,772 185,358

55 under 65 266,158 12,702,151 213,147 7,503,682 181,904 763,718 7,986 138,645

65 and over 128,727 8,329,761 46,884 1,497,752 106,105 1,232,497 26,151 652,632

Returns of headsof households, total 16,855,280 378,339,276 15,856,542 331,765,953 4,375,698 4,256,201 124,877 899,103 Under 26 2,162,476 24,594,948 2,140,770 23,803,435 122,046 17,136 ** **

26 under 35 4,525,859 80,335,710 4,391,319 76,559,804 645,093 247,473 ** 4,439 ** 21,380

35 under 45 5,862,141 138,583,309 5,544,695 126,352,441 1,538,983 829,977 14,624 103,259

45 under 55 2,951,685 96,010,209 2,745,996 81,702,376 1,276,775 1,274,253 46,359 281,339

55 under 65 954,601 27,501,111 835,404 19,761,125 497,048 668,944 21,524 135,879

65 and over 398,518 11,313,991 198,356 3,586,771 295,753 1,218,417 37,931 357,246

Single returns, total 53,718,505 1,167,989,700 43,926,862 849,904,082 25,638,233 58,104,736 1,760,011 16,550,029 Under 26 20,771,181 189,576,167 18,832,914 170,067,643 6,992,758 3,297,987 204,533 432,124

26 under 35 9,573,544 245,823,505 9,206,243 227,664,620 3,634,781 2,301,788 55,488 269,357

35 under 45 7,400,649 229,579,405 6,827,468 200,594,874 3,342,674 3,129,964 99,512 722,109

45 under 55 5,472,051 188,596,411 4,791,950 153,852,960 3,092,368 4,634,388 164,595 974,262

55 under 65 3,698,035 123,380,289 2,885,712 78,604,870 2,537,089 6,929,228 217,973 1,603,889

65 and over 6,803,044 191,033,924 1,382,574 19,119,116 6,038,563 37,811,380 1,017,909 12,548,289Footnotess at end of table.

Numberof returns

Amount

Marital statusand age [1]

Numberof

returns

Adjusted grossincome

(less deficit)

Salaries and wages Taxable interest Tax-exempt interest

Numberof returns

AmountNumber

of returnsAmount

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Table 1a. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 1997


76

(9) (10) (11) (12) (13) (14) (15) (16)

All returns, total 29,507,639 120,493,432 19,218,388 14,094,351 413,109 4,965,883 12,701,731 210,585,238 Under 18 1,593,529 1,620,714 27,386 29,079 * 999 * 70636 60,043 109,910

18 under 26 1,499,465 1,744,492 207,069 79,292 * 2,312 * 4,422 663,681 3,132,981

26 under 35 3,187,149 4,435,490 2,833,452 1,466,119 27,002 144,093 2,149,078 22,637,380

35 under 45 5,374,886 11,142,807 6,065,834 4,074,907 97,008 911,529 3,799,018 67,136,870

45 under 55 5,619,263 19,135,853 5,414,707 4,191,754 140,408 1,858,763 3,076,610 67,034,054

55 under 65 4,456,737 21,323,578 3,004,369 2,449,123 94,377 1,345,086 1,760,380 35,728,910

65 and over 7,776,610 61,090,498 1,665,572 1,804,078 51,002 631,355 1,192,920 14,805,134

Joint returns and returnsof surviving spouses, total 16,692,311 75,512,745 13,093,279 10,567,679 17,262 120,048 8,210,702 158,874,676 Under 26 104,427 53,177 66,479 27,137 0 0 149,022 780,922

26 under 35 1,700,446 2,278,652 1,876,592 1,013,270 * 2,110 * 12,694 1,224,688 14,920,261

35 under 45 3,671,895 7,725,800 4,292,073 3,054,118 * 2,836 * 24,857 2,481,305 50,070,859

45 under 55 3,912,608 14,072,824 3,735,624 3,205,098 4,526 24,178 2,135,219 51,836,868

55 under 65 3,096,081 15,601,523 2,103,472 1,963,363 6,661 56,609 1,321,530 29,371,213

65 and over 4,206,854 35,780,770 1,019,037 1,304,692 * 1,129 1,710 898,936 11,894,553

Returns of married persons filing separately, total 398,026 2,392,978 540,923 305,222 12,373 60,524 229,868 3,703,950 Under 26 * 1,202 * 2,819 * 4,224 * 221 * 1,110 * 49 * 7,305 * 23,075

26 under 35 67,778 76,153 92,660 35,521 * 2,893 * 2,407 46,168 409,924

35 under 45 101,427 374,507 190,588 98,477 * 1,322 * 9,430 73,129 1,256,855

45 under 55 100,852 429,616 151,317 87,222 * 7,040 * 48,182 56,463 918,618

55 under 65 68,320 651,723 82,426 46,739 * 8 * 455 34,036 763,709

65 and over 58,447 858,159 19,707 37,043 0 0 12,766 331,769

Returns of headsof households, total 1,285,052 3,085,739 1,431,217 867,721 166,403 2,086,756 1,190,226 12,855,981 Under 26 * 8,463 * 15,858 * 12,420 * 2,267 0 0 91,463 442,038

26 under 35 122,846 146,849 174,210 78,470 * 10,642 * 58,849 268,403 1,933,075

35 under 45 429,467 585,158 559,652 356,699 63,841 580,021 465,183 4,759,180

45 under 55 414,004 1,074,515 493,325 333,107 69,871 1,101,774 286,565 4,640,181

55 under 65 172,173 563,236 152,372 71,722 18,739 306,260 61,489 825,815

65 and over 138,100 700,123 39,238 25,455 * 3,309 * 39,852 17,125 255,692

Single returns, total 11,132,250 39,501,970 4,152,970 2,353,728 217,071 2,698,555 3,070,935 35,150,632 Under 26 2,978,902 3,293,351 151,331 78,744 * 2,201 * 75,009 475,935 1,996,855

26 under 35 1,296,079 1,933,835 689,990 338,858 * 11,357 * 70,144 609,819 5,374,120

35 under 45 1,172,098 2,457,342 1,023,521 565,613 29,010 297,220 779,401 11,049,976

45 under 55 1,191,800 3,558,898 1,034,440 566,327 58,972 684,628 598,362 9,638,387

55 under 65 1,120,163 4,507,097 666,098 367,298 68,968 981,761 343,325 4,768,173

65 and over 3,373,208 23,751,447 587,590 436,888 46,564 589,793 264,093 2,323,120Footnotess at end of table.

Net income

Dividends State income tax refunds Alimony received

Numberof returns


AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Business or profession

Amount

Table 1a. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 1997—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]



77

(17) (18) (19) (20) (21) (22) (23) (24)

All returns, total 4,235,845 23,844,022 19,765,289 364,828,909 4,474,823 8,745,642 5,361,943 37,288,962 Under 18 * 8,839 * 12,935 1,378,992 4,313,419 71,059 80,692 228,384 378,945

18 under 26 157,570 446,845 1,018,090 4,427,308 119,494 145,242 203,035 650,946

26 under 35 721,880 3,426,224 2,145,832 16,083,809 455,908 715,330 630,026 3,016,047

35 under 45 1,144,352 5,421,784 3,502,326 58,900,724 846,088 1,569,547 1,024,584 8,686,575

45 under 55 1,127,286 7,161,638 3,673,069 88,126,758 950,440 1,926,772 1,089,639 8,953,021

55 under 65 688,747 4,239,830 2,956,147 83,026,083 784,516 1,677,457 833,348 7,077,269

65 and over 387,171 3,134,767 5,090,832 109,950,808 1,247,319 2,630,602 1,352,927 8,526,160

Joint returns and returnsof surviving spouses, total 2,962,916 16,607,485 11,163,112 268,968,736 2,774,681 5,551,079 3,198,817 26,642,383 Under 26 61,837 149,951 78,064 343,923 * 6,703 * 1,340 18,727 98,797

26 under 35 421,470 2,052,492 1,192,763 9,530,217 288,928 452,798 343,507 1,715,139

35 under 45 830,822 3,693,570 2,466,047 46,361,764 548,885 1,012,245 704,638 6,757,774

45 under 55 821,590 5,326,009 2,525,686 69,610,614 687,686 1,389,814 744,989 6,637,191

55 under 65 555,564 3,363,557 2,107,743 67,778,421 537,441 1,180,175 600,586 5,498,001

65 and over 271,632 2,021,906 2,792,810 75,343,796 705,038 1,514,707 786,370 5,935,480

Returns of married persons filing separately, total 85,383 794,985 238,043 10,050,667 68,848 88,863 82,373 1,327,748 Under 26 * 3,103 * 14,815 * 1,202 * 5,778 0 0 ** **

26 under 35 14,197 93,690 34,961 479,830 13,812 19,203 ** 11,066 ** 137,586

35 under 45 22,132 182,813 56,775 1,879,902 6,843 8,876 22,772 302,207

45 under 55 34,273 275,987 64,543 2,481,189 24,236 27,797 25,507 315,681

55 under 65 9,086 145,386 43,370 2,705,786 14,288 18,562 10,809 347,443

65 and over 2,592 82,295 37,191 2,498,182 9,668 14,426 12,220 224,831

Returns of headsof households, total 234,512 1,437,815 832,168 8,038,482 199,972 369,702 218,851 804,990 Under 26 * 3,112 * 9,587 12,075 27,604 0 0 ** **

26 under 35 55,945 301,352 67,946 346,315 12,229 16,115 ** 28,494 ** 49,385

35 under 45 73,496 490,754 235,345 1,688,335 72,644 144,527 69,947 216,134

45 under 55 68,226 423,753 293,224 3,463,270 73,163 126,989 70,147 294,150

55 under 65 25,833 162,931 114,328 1,328,459 27,560 46,413 27,987 156,913

65 and over 7,901 49,438 109,251 1,184,498 14,375 35,658 22,276 88,409

Single returns, total 953,033 5,003,737 7,531,966 77,771,025 1,431,322 2,735,998 1,861,902 8,513,842 Under 26 98,357 285,426 2,305,740 8,363,422 183,850 224,594 410,282 916,654

26 under 35 230,268 978,691 850,162 5,727,447 140,938 227,214 249,369 1,128,377

35 under 45 217,901 1,054,647 744,159 8,970,723 217,715 403,900 227,227 1,410,461

45 under 55 203,197 1,135,889 789,618 12,571,685 165,355 382,173 248,996 1,705,999

55 under 65 98,265 567,955 690,706 11,213,417 205,228 432,307 193,966 1,074,911

65 and over 105,046 981,128 2,151,580 30,924,332 518,237 1,065,811 532,061 2,277,440Footnotess at end of table.

Taxable net gain Taxable net loss Short-term capital gain

AmountNumber

of returnsAmount

Numberof returns

Business or profession—continued

Net loss

Sales of capital assets reported on Form 1040, Schedule D


AmountNumber

of returnsAmount

Numberof returns



78

(25) (26) (27) (28) (29) (30) (31) (32)

All returns, total 3,225,743 41,287,212 785,335 24,707,296 159,039 2,216,697 84,077 864,940 Under 18 81,917 64,185 12,120 11,413 * 423 * 331 * 16 * 98

18 under 26 79,850 199,792 15,054 41,683 1,472 7,561 31 63

26 under 35 386,276 1,995,250 58,521 865,891 9,584 197,935 11,525 31,975

35 under 45 668,060 6,868,703 155,396 3,290,754 24,882 800,116 18,715 203,539

45 under 55 680,347 10,307,936 184,764 6,192,198 44,773 492,150 22,691 214,195

55 under 65 516,727 9,548,181 133,643 6,256,330 40,283 274,706 12,929 231,388

65 and over 812,566 12,303,165 225,839 8,049,026 37,623 443,898 18,171 183,682

Joint returns and returnsof surviving spouses, total 2,084,787 29,225,669 503,089 17,136,429 117,139 1,694,713 67,005 686,431 Under 26 5,163 2,679 * 1,214 * 32 9 101 0 0

26 under 35 238,124 1,130,428 41,503 556,153 5,828 147,681 8,814 21,040

35 under 45 460,375 4,937,952 97,593 2,334,547 17,733 675,155 14,347 173,121

45 under 55 510,833 7,641,220 133,801 4,500,260 32,724 324,946 19,927 170,901

55 under 65 360,187 6,976,506 89,574 4,330,974 36,582 241,184 9,764 180,360

65 and over 510,105 8,536,884 139,405 5,414,463 24,264 305,647 14,153 141,008

Returns of married persons filing separately, total 46,693 1,238,770 15,614 705,255 2,389 82,400 568 40,644 Under 26 0 0 0 0 0 0 0 0

26 under 35 9,183 132,576 * 1,162 * 18,200 14 3,892 * 12 * 41

35 under 45 5,171 123,635 1,749 49,514 1,189 8,366 125 3,242

45 under 55 16,459 304,167 5,417 187,604 742 44,629 124 6,166

55 under 65 7,482 347,838 1,147 274,567 355 19,818 ** 306 ** 31,196

65 and over 8,398 330,555 6,138 175,369 89 5,695 ** **

Returns of headsof households, total 125,587 1,294,809 40,253 797,058 5,950 37,764 863 19,012 Under 26 0 0 0 0 0 0 0 0

26 under 35 10,664 15,607 * 3 * 8 0 0 ** **

35 under 45 39,852 346,323 17,661 178,155 3,512 27,323 ** 34 ** 2,373

45 under 55 42,269 573,099 13,424 354,006 1,308 6,222 669 15,554

55 under 65 21,947 235,663 5,104 134,611 * 1,126 * 4,204 ** 159 ** 1,085

65 and over 10,855 124,117 4,061 130,278 * 4 * 16 ** **

Single returns, total 968,676 9,527,965 226,378 6,068,555 33,561 401,820 15,641 118,854 Under 26 156,604 261,299 25,960 53,064 1,886 7,792 46 161

26 under 35 128,306 716,640 15,852 291,530 3,742 46,363 2,698 10,830

35 under 45 162,662 1,460,792 38,392 728,538 2,448 89,272 4,210 24,867

45 under 55 110,786 1,789,452 32,121 1,150,327 10,000 116,354 1,971 21,574

55 under 65 127,110 1,988,173 37,818 1,516,178 2,220 9,501 2,763 25,211

65 and over 283,208 3,311,609 76,236 2,328,917 13,265 132,540 3,954 36,211Footnotes at end of table.

Short-term loss carryoverShort-term gain from

other forms (2119, 4797, etc.)Short-term loss from other

forms (4684, 6781, and 8824)

AmountNumber

of returnsAmount

Marital statusand age [1] Short-term capital loss

Sales of capital assets reported on Form 1040, Schedule D—continued

Numberof returns

Numberof returns

AmountNumber

of returnsAmount




79

(33) (34) (35) (36) (37) (38) (39) (40)

All returns, total 605,437 10,603,682 235,652 2,060,566 18,854,864 341,335,816 3,456,193 58,011,569 Under 18 20,639 89,587 7,955 6,602 1,337,308 3,980,636 54,561 132,693

18 under 26 20,946 161,088 7,624 70,116 961,658 3,904,006 89,797 389,779

26 under 35 42,071 766,973 18,849 111,411 1,938,384 13,685,322 282,956 1,919,249

35 under 45 84,119 2,843,848 39,129 475,852 3,263,331 52,603,315 591,288 6,723,492

45 under 55 137,207 2,336,232 45,108 513,708 3,504,108 82,518,558 713,725 13,655,784

55 under 65 104,858 2,140,119 37,097 488,118 2,880,473 79,022,751 646,898 13,299,016

65 and over 195,597 2,265,835 79,889 394,758 4,969,603 105,621,228 1,076,967 21,891,556

Joint returns and returnsof surviving spouses, total 366,884 7,694,638 164,336 1,600,156 10,644,940 252,786,200 2,141,169 37,956,480 Under 26 * 493 * 4,883 * 203 * 373 68,559 247,004 * 6,316 * 1,333

26 under 35 24,050 391,056 15,523 66,638 1,071,934 8,098,717 180,832 1,092,934

35 under 45 64,964 2,249,111 26,924 375,190 2,306,139 41,433,320 388,547 4,597,412

45 under 55 100,141 1,876,428 36,271 456,793 2,413,022 65,656,265 517,107 10,118,642

55 under 65 71,152 1,597,160 28,431 444,248 2,051,567 64,778,713 452,158 9,325,370

65 and over 106,084 1,576,000 56,985 256,914 2,733,720 72,572,182 596,210 12,820,789

Returns of married persons filing separately, total 5,809 528,534 1,943 52,917 235,322 9,055,341 46,345 1,708,729 Under 26 0 0 0 0 * 1,202 * 5,754 0 0

26 under 35 1,178 13,436 * 17 * 1,364 35,752 381,007 9,259 196,799

35 under 45 720 108,887 334 6,276 51,286 1,652,976 5,115 189,807

45 under 55 1,181 96,037 1,368 7,812 64,070 2,244,171 16,813 446,096

55 under 65 879 173,277 101 7,540 44,247 2,416,532 8,578 495,914

65 and over 1,851 136,898 122 29,925 38,764 2,354,901 6,579 380,113

Returns of headsof households, total 19,658 142,757 2,107 22,716 766,157 7,459,611 135,364 1,741,508 Under 26 0 0 0 0 * 9,676 * 13,190 0 0

26 under 35 * 4,315 * 17,634 0 0 55,164 322,670 3,671 57,024

35 under 45 3,402 33,727 462 10,106 208,674 1,521,582 49,732 418,342

45 under 55 9,490 35,486 1,437 10,655 280,898 3,288,726 54,338 849,255

55 under 65 1,776 41,855 34 1,309 107,597 1,208,243 16,747 274,247

65 and over * 674 * 14,055 * 174 * 647 104,148 1,105,201 10,877 142,640

Single returns, total 213,086 2,237,753 67,266 384,777 7,208,445 72,034,663 1,133,315 16,604,852 Under 26 41,092 245,792 15,376 76,345 2,219,529 7,618,694 138,043 521,139

26 under 35 12,527 344,847 3,310 43,409 775,534 4,882,927 89,194 572,491

35 under 45 15,033 452,123 11,409 84,280 697,232 7,995,437 147,893 1,517,930

45 under 55 26,395 328,281 6,032 38,449 746,118 11,329,396 125,467 2,241,792

55 under 65 31,050 327,826 8,531 35,021 677,062 10,619,263 169,416 3,203,485

65 and over 86,988 538,883 22,609 107,272 2,092,971 29,588,944 463,302 8,548,015Footnotes at end of table.

Amount Amount

Long-term capital gain Long-term capital lossNet short-term partnership/

S-corperation loss



Net short-term partnership/S-corperation gain

Numberof returns

Numberof returns

AmountNumber

of returnsAmount

Numberof returns



80

(41) (42) (43) (44) (45) (46) (47) (48)

All returns, total 1,772,205 48,931,207 2,774,253 80,933,881 66,897 1,129,496 1,403,020 62,024,985 Under 18 30,830 85,989 19,091 128,423 * 15 * 115 53,316 925,805

18 under 26 31,167 217,991 26,930 192,698 * 26 * 84 46,198 1,029,660

26 under 35 68,896 962,597 119,470 2,390,086 10,392 44,564 71,674 3,317,132

35 under 45 246,925 4,972,435 350,732 11,283,100 15,404 277,900 198,188 10,960,366

45 under 55 389,176 11,460,560 574,996 20,120,259 16,112 262,248 310,701 16,055,375

55 under 65 350,807 11,103,056 621,223 20,997,581 10,553 313,552 247,233 14,067,652

65 and over 654,404 20,128,577 1,061,812 25,821,734 14,396 231,034 475,709 15,668,994

Joint returns and returnsof surviving spouses, total 1,066,519 31,796,136 1,961,207 62,532,908 51,349 872,833 888,093 46,602,724 Under 26 * 1,215 * 45 7,569 42,794 0 0 7,218 68,332

26 under 35 41,573 505,176 82,670 1,611,988 7,658 29,053 49,433 1,784,856

35 under 45 152,072 3,322,558 251,240 8,730,267 10,624 234,895 151,332 8,936,747

45 under 55 280,024 8,392,490 435,205 16,035,403 13,764 204,385 223,892 13,311,219

55 under 65 245,459 7,773,132 497,118 17,796,187 7,624 225,136 185,807 11,570,442

65 and over 346,176 11,802,735 687,404 18,316,269 11,680 179,363 270,411 10,931,128

Returns of married persons filing separately, total 39,863 1,531,178 39,386 2,499,452 479 56,356 15,229 2,421,274 Under 26 0 0 0 0 0 0 0 0

26 under 35 * 5,679 * 34,680 5,014 113,089 * 12 * 62 1,262 34,463

35 under 45 1,210 163,931 4,509 427,625 118 4,455 2,549 478,166

45 under 55 18,041 480,313 11,629 634,417 97 7,449 4,648 633,206

55 under 65 6,625 446,615 8,768 677,519 ** 251 ** 44,391 3,292 633,112

65 and over 8,308 405,639 9,466 646,803 ** ** 3,477 642,327

Returns of headsof households, total 53,848 1,268,032 81,593 1,560,835 1,728 32,573 45,281 875,785 Under 26 0 0 0 0 0 0 0 0

26 under 35 * 1,312 * 15,658 3,277 83,300 0 0 * 1,120 * 34,273

35 under 45 22,914 318,201 28,429 322,539 * 1,056 * 7,881 6,173 203,209

45 under 55 17,200 523,147 29,696 738,198 666 23,073 34,097 438,717

55 under 65 7,866 262,001 6,826 168,602 ** 6 ** 1,618 2,646 144,331

65 and over 4,556 149,025 13,365 248,195 ** ** 1,244 55,255

Single returns, total 611,975 14,335,861 692,067 14,340,686 13,341 167,733 454,418 12,125,202 Under 26 60,782 303,935 38,450 278,327 * 41 * 199 92,296 1,887,133

26 under 35 20,332 407,084 28,509 581,710 2,722 15,449 19,859 1,463,539

35 under 45 70,729 1,167,745 66,553 1,802,669 3,607 30,669 38,134 1,342,244

45 under 55 73,911 2,064,610 98,467 2,712,241 1,585 27,340 48,063 1,672,234

55 under 65 90,858 2,621,309 108,510 2,355,273 2,709 50,922 55,488 1,719,767

65 and over 295,363 7,771,177 351,577 6,610,467 2,678 43,154 200,578 4,040,284Footnotes at end of table.

Net long-term partnership/S-corperation gain

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Long-term gain from otherforms (2119, 4797, etc.)

Long-term loss from other forms (4684, 6781, and 8824)



Long-term loss carryover

AmountNumber

of returnsAmount


Table 1a. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 1997—Continued



81

(49) (50) (51) (52) (53) (54) (55) (56)

All returns, total 384,116 2,033,242 14,968,696 45,131,642 876,913 6,321,177 867,689 7,781,579 Under 18 * 4,899 * 2,309 1,217,998 1,713,274 5,000 5,386 5,835 19,514

18 under 26 5,872 19,603 788,474 973,710 22,740 26,287 15,785 25,879

26 under 35 22,496 65,667 1,578,394 2,066,558 66,931 343,698 85,744 592,273

35 under 45 58,684 263,156 2,541,482 5,858,194 168,482 1,026,064 206,121 1,691,572

45 under 55 100,591 487,891 2,779,770 9,153,781 214,278 1,629,293 218,067 2,150,962

55 under 65 73,181 505,478 2,204,261 8,170,804 190,618 1,539,723 149,164 1,628,546

65 and over 118,392 689,139 3,858,317 17,195,320 208,863 1,750,726 186,971 1,672,834

Joint returns and returnsof surviving spouses, total 249,695 1,357,505 8,275,426 28,815,497 663,537 5,076,144 637,696 5,753,561 Under 26 * 343 * 9 46,027 46,074 5,405 5,470 * 4,934 * 5,065

26 under 35 13,436 40,348 875,073 1,108,992 55,668 301,901 60,545 425,061

35 under 45 37,228 204,881 1,791,826 4,324,438 129,922 842,886 160,882 1,282,502

45 under 55 74,141 370,199 1,920,018 6,776,683 170,686 1,387,875 166,124 1,644,645

55 under 65 51,725 311,724 1,517,578 6,045,801 156,720 1,296,745 119,694 1,285,172

65 and over 72,823 430,344 2,124,903 10,513,509 145,135 1,241,267 125,518 1,111,116

Returns of married persons filing separately, total 4,710 61,901 164,453 544,537 6,646 150,780 11,527 272,576 Under 26 ** ** * 1,201 * 5,712 0 0 * 1,199 * 26

26 under 35 ** 54 ** 1,267 21,704 23,969 232 4,557 2,410 60,662

35 under 45 3,133 16,548 34,947 81,029 1,971 15,720 2,648 36,229

45 under 55 92 5,364 46,687 177,153 1,272 21,878 798 106,535

55 under 65 1,375 32,208 32,660 144,603 1,489 46,789 2,073 35,022

65 and over 56 6,514 27,254 112,070 1,683 61,836 2,397 34,102

Returns of headsof households, total 12,807 27,728 576,866 1,372,305 25,546 154,056 29,691 291,264 Under 26 0 0 * 5,569 * 6,777 * 1,462 * 1,280 * 3,103 * 6,117

26 under 35 * 158 * 4,668 40,108 27,062 * 2,234 * 4,880 2,297 1,961

35 under 45 484 5,798 147,307 246,970 8,214 30,406 6,602 106,919

45 under 55 10,786 15,927 218,892 565,205 5,617 58,122 10,052 82,306

55 under 65 * 1,206 * 746 85,760 230,660 5,225 30,691 4,260 33,118

65 and over * 173 * 590 79,231 295,631 2,794 28,677 * 3,377 * 60,844

Single returns, total 116,903 586,108 5,951,951 14,399,303 181,185 940,196 188,775 1,464,178 Under 26 10,427 21,903 1,953,674 2,628,421 20,873 24,923 12,384 34,186

26 under 35 8,849 19,384 641,509 906,535 8,797 32,361 20,493 104,589

35 under 45 17,840 35,928 567,402 1,205,757 28,375 137,052 35,989 265,922

45 under 55 15,572 96,401 594,173 1,634,740 36,703 161,418 41,093 317,477

55 under 65 18,875 160,800 568,263 1,749,740 27,184 165,497 23,137 275,234

65 and over 45,340 251,692 1,626,929 6,274,110 59,251 418,946 55,680 466,771Footnotes at end of table.

Schedule D capitalgain distributions

AmountNumber

of returnsAmount

Numberof returns

Amount

Net long-term partnership/S-corperation loss

Sale of property other than capital assets


Net gain Net loss

Sales of capital assets reported on Form 1040, Schedule

D—continued

AmountNumber

of returnsNumber

of returns




82

(57) (58) (59) (60) (61) (62) (63) (64)

All returns, total 6,214,044 55,182,520 20,948,184 382,935,981 19,496,575 259,711,251 4,392,747 39,325,711 Under 18 * 4,271 * 16,158 24,251 355,245 24,251 237,497 8,395 32,046

18 under 26 34,647 76,243 212,800 783,012 176,870 482,911 39,938 161,807

26 under 35 307,347 1,469,233 1,274,956 8,446,123 1,012,786 4,107,652 205,808 773,977

35 under 45 488,102 3,692,338 1,990,544 24,014,078 1,589,459 10,333,479 673,006 4,154,813

45 under 55 495,841 4,821,616 2,491,772 46,312,036 2,112,790 22,378,438 944,646 8,145,009

55 under 65 821,150 11,868,751 4,354,412 114,800,423 4,133,627 67,839,838 996,334 10,286,141

65 and over 4,062,687 33,238,180 10,599,448 188,225,064 10,446,793 154,331,437 1,524,620 15,771,917

Joint returns and returnsof surviving spouses, total 3,944,403 39,429,613 12,515,549 269,106,658 11,548,919 175,788,396 2,974,540 29,387,387 Under 26 * 6,590 * 3,845 77,157 361,650 56,200 262,163 * 4,467 * 9,526

26 under 35 152,115 739,918 735,563 5,423,703 561,441 2,441,097 144,059 514,109

35 under 45 289,069 2,434,242 1,267,838 16,438,950 990,607 6,159,869 467,673 3,300,322

45 under 55 302,104 3,346,326 1,652,357 35,433,286 1,380,544 16,382,127 678,929 6,357,227

55 under 65 545,955 9,172,631 2,936,753 87,860,216 2,790,579 50,117,613 766,651 8,193,654

65 and over 2,648,569 23,732,651 5,845,881 123,588,852 5,769,547 100,425,526 912,761 11,012,548

Returns of married persons filing separately, total 55,685 409,509 273,941 4,999,225 257,069 3,577,595 61,369 483,073 Under 26 * 4,360 * 4,207 0 0 0 0 0 0

26 under 35 * 7 * 26 20,191 137,088 * 14,691 * 75,992 * 4,273 * 6,071

35 under 45 16,914 80,754 46,013 514,864 40,378 271,412 10,718 48,136

45 under 55 14,608 52,004 63,342 1,069,061 58,151 669,504 13,406 113,237

55 under 65 6,627 131,686 64,588 1,498,521 64,401 1,150,644 16,121 145,842

65 and over 13,168 140,832 79,806 1,779,691 79,447 1,410,043 16,852 169,787

Returns of headsof households, total 296,284 2,144,978 1,236,112 14,384,530 1,145,809 10,747,790 194,814 1,167,588 Under 26 * 6,759 * 19,702 * 20,455 * 24,002 * 20,455 * 19,687 ** **

26 under 35 42,275 188,181 155,957 670,500 143,018 456,485 ** 13,813 ** 59,822

35 under 45 78,891 453,707 330,992 3,046,000 289,110 2,165,906 69,571 329,354

45 under 55 50,540 460,354 264,746 3,307,150 241,544 1,952,736 65,162 381,721

55 under 65 36,670 385,906 238,326 4,004,999 235,617 3,204,976 27,856 220,811

65 and over 81,150 637,128 225,635 3,331,879 216,066 2,948,000 18,413 175,879

Single returns, total 1,917,672 13,198,419 6,922,583 94,445,568 6,544,778 69,597,470 1,162,025 8,287,663 Under 26 21,209 64,647 139,438 752,604 124,465 438,557 43,865 184,325

26 under 35 112,949 541,108 363,245 2,214,832 293,636 1,134,079 43,665 193,977

35 under 45 103,227 723,634 345,701 4,014,264 269,364 1,736,292 125,044 477,001

45 under 55 128,591 962,932 511,327 6,502,539 432,550 3,374,071 187,150 1,292,824

55 under 65 231,897 2,178,529 1,114,745 21,436,688 1,043,030 13,366,603 185,706 1,725,835

65 and over 1,319,799 8,727,568 4,448,126 59,524,641 4,381,733 49,547,868 576,595 4,413,702Footnotes at end of table.

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount

Pensions and annuities

Net income

Taxable IRA distributions

Rent


Total Taxable




83

(65) (66) (67) (68) (69) (70) (71) (72)

All returns, total 4,835,625 28,319,569 1,121,873 6,745,227 44,806 157,321 515,094 4,101,320 Under 18 * 1,815 * 22,405 12,906 19,349 * 8 * 1,347 * 2,436 * 4,089

18 under 26 36,951 132,257 15,497 32,171 0 0 * 1,199 * 1,751

26 under 35 472,126 2,613,683 43,172 226,318 129 873 6,287 90,551

35 under 45 1,232,082 7,064,924 124,102 988,500 4,351 11,485 45,771 264,085

45 under 55 1,336,878 8,446,319 199,725 1,373,950 18,183 66,867 77,295 460,338

55 under 65 970,901 6,031,921 231,376 1,365,282 9,449 41,474 83,914 444,418

65 and over 784,871 4,008,060 495,096 2,739,659 12,685 35,276 298,193 2,836,088

Joint returns and returnsof surviving spouses, total 3,274,649 19,568,723 765,777 4,498,731 31,743 119,112 305,285 2,541,181 Under 26 12,236 66,212 242 2,892 0 0 0 0

26 under 35 302,957 1,470,354 27,873 124,629 * 96 * 536 5,073 57,260

35 under 45 868,221 5,002,664 92,279 661,212 2,787 11,236 33,999 172,062

45 under 55 912,197 6,020,773 150,044 1,048,080 12,475 66,456 61,807 430,949

55 under 65 705,133 4,421,366 184,862 1,015,134 7,423 27,443 63,996 302,327

65 and over 473,905 2,587,354 310,477 1,646,783 8,961 13,440 140,411 1,578,583

Returns of married persons filing separately, total 92,946 594,231 15,093 272,845 68 2,298 5,158 58,923 Under 26 0 0 0 0 0 0 0 0

26 under 35 19,636 205,656 * 1,209 * 5,717 0 0 0 0

35 under 45 16,476 93,821 2,021 113,350 ** ** * 432 * 2,730

45 under 55 28,492 121,927 6,013 92,258 ** 5 ** 13 * 14 * 160

55 under 65 13,298 58,774 4,091 26,841 * 43 * 2,165 * 1,241 * 9,773

65 and over 15,044 114,052 1,759 34,679 * 19 * 120 * 3,471 * 46,260

Returns of headsof households, total 318,829 1,791,232 48,000 235,136 1,280 8,681 18,205 69,531 Under 26 * 2,482 * 6,630 * 1,200 * 3,779 0 0 0 0

26 under 35 40,712 256,559 * 1,383 * 8,458 0 0 0 0

35 under 45 91,119 522,938 11,981 87,682 0 0 * 2,437 * 11,923

45 under 55 112,517 645,100 15,789 57,572 ** ** * 3,206 * 12,421

55 under 65 47,889 244,506 7,090 50,183 ** 1,280 ** 8,681 * 4,656 * 9,732

65 and over 24,111 115,499 10,557 27,461 0 0 * 7,906 * 35,455

Single returns, total 1,149,200 6,365,383 293,003 1,738,515 11,716 27,230 186,445 1,431,685 Under 26 24,048 81,819 26,961 44,848 8 1,347 * 3,635 * 5,840

26 under 35 108,821 681,115 12,707 87,514 * 33 * 337 * 1,214 * 33,291

35 under 45 256,266 1,445,501 17,820 126,255 * 1,564 * 248 8,903 77,371

45 under 55 283,672 1,658,518 27,879 176,040 * 5,703 * 398 12,268 16,808

55 under 65 204,581 1,307,275 35,333 273,124 703 3,184 14,022 122,586

65 and over 271,812 1,191,155 172,303 1,030,735 3,705 21,716 146,404 1,175,790Footnotes at end of table.

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount

Net income Net loss Net income

Rent—continued

Net loss (includesnondeductible loss)

Farm rental


Royalty



84

(73) (74) (75) (76) (77) (78) (79) (80)

All returns, total 141,755 572,025 5,524,218 49,348,666 4,651,822 26,982,831 3,917,860 213,559,410 Under 18 0 0 21,301 55,415 * 3,005 * 21,001 56,461 675,526

18 under 26 ** ** 54,266 195,417 36,689 125,094 91,019 1,426,127

26 under 35 ** 7,422 ** 43,913 246,716 1,083,261 454,737 2,428,347 406,576 13,218,172

35 under 45 12,608 52,087 800,180 5,355,846 1,157,352 6,586,284 971,681 57,128,709

45 under 55 18,176 92,870 1,140,107 9,730,370 1,264,047 7,880,433 989,418 68,138,321

55 under 65 32,909 140,708 1,197,260 11,839,115 937,793 5,929,381 655,471 43,557,274

65 and over 70,640 242,447 2,064,388 21,089,242 798,200 4,012,291 747,234 29,415,282

Joint returns and returnsof surviving spouses, total 94,093 368,058 3,689,640 35,782,672 3,137,984 18,515,007 2,854,419 176,757,294 Under 26 ** ** 4,669 12,108 12,079 57,392 21,162 332,162

26 under 35 ** 39,271 171,414 690,407 300,010 1,454,886 268,309 9,480,653

35 under 45 51,981 567,666 4,097,498 809,475 4,500,169 762,801 47,857,611

45 under 55 16,616 67,846 821,515 7,633,067 860,411 5,627,256 778,166 58,234,963

55 under 65 21,724 72,797 920,388 9,285,887 681,293 4,340,149 528,274 37,159,567

65 and over 37,179 136,163 1,203,989 14,063,707 474,716 2,535,155 495,705 23,692,338

Returns of married persons filing separately, total * 1,704 * 5,206 77,757 804,338 61,070 423,579 54,793 4,922,032 Under 26 0 0 0 0 0 0 1,200 19,681

26 under 35 0 0 5,480 11,830 9,449 116,615 8,452 297,121

35 under 45 * 343 * 97 11,307 163,166 15,024 68,075 13,804 984,720

45 under 55 * 15 * 254 19,368 202,788 18,706 82,494 19,631 1,743,697

55 under 65 * 347 * 4,070 20,779 180,631 7,486 57,257 7,005 1,023,330

65 and over * 1,000 * 785 20,824 245,923 10,405 99,139 4,700 853,483

Returns of headsof households, total 8,251 30,671 251,615 1,430,514 306,527 1,701,214 130,315 4,305,037 Under 26 0 0 * 1,201 * 3,781 * 2,473 * 6,494 ** **

26 under 35 0 0 15,065 68,017 39,438 237,401 ** 11,843 ** 186,684

35 under 45 ** ** 81,103 421,868 87,167 516,059 42,306 1,507,771

45 under 55 ** 914 ** 18,956 80,326 427,189 100,572 595,219 50,225 1,821,540

55 under 65 * 7,334 * 11,705 38,373 276,094 52,932 236,212 13,333 625,323

65 and over * 3 * 10 35,546 233,564 23,945 109,830 12,608 163,719

Single returns, total 37,707 168,090 1,505,207 11,331,142 1,146,242 6,343,031 878,333 27,575,047 Under 26 0 0 69,697 234,944 25,142 82,209 125,115 1,749,806

26 under 35 * 1,110 * 4,642 54,757 313,007 105,840 619,445 117,972 3,253,717

35 under 45 * 3 * 9 140,105 673,315 245,686 1,501,981 152,771 6,778,608

45 under 55 632 5,814 218,898 1,467,326 284,358 1,575,465 141,396 6,338,121

55 under 65 3,504 52,136 217,721 2,096,503 196,082 1,295,764 106,858 4,749,054

65 and over 32,457 105,489 804,029 6,546,048 289,133 1,268,167 234,222 4,705,741Footnotes at end of table.

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Net loss Net incomeMarital statusand age [1] Net loss

Total rental and royaltyFarm rental—continued

Net income

Partnership andS-corporation




85

(81) (82) (83) (84) (85) (86) (87) (88)

All returns, total 2,114,623 45,236,146 458,164 9,015,799 49,971 881,707 721,466 9,221,854 Under 18 12,436 198,599 28,093 182,400 * 1,125 * 2,884 * 7,277 * 6,165

18 under 26 31,466 225,852 25,121 276,743 * 17 * 673 44,955 190,766

26 under 35 212,604 2,604,105 19,326 647,313 1,190 24,142 83,064 882,601

35 under 45 437,750 9,623,926 67,295 1,431,016 6,211 91,681 148,482 2,418,530

45 under 55 519,526 13,317,861 89,605 1,430,672 10,567 117,855 140,933 2,045,878

55 under 65 434,822 10,626,381 72,401 1,519,472 9,219 379,716 168,726 2,504,956

65 and over 466,020 8,639,423 156,323 3,528,183 21,642 264,756 128,029 1,172,959

Joint returns and returnsof surviving spouses, total 1,512,692 34,568,977 214,291 4,364,316 33,888 702,040 584,061 8,333,999 Under 26 5,434 40,877 * 1,999 * 28,602 ** ** 16,754 76,204

26 under 35 142,152 1,618,215 6,353 363,580 ** 51 ** 8,415 66,420 734,048

35 under 45 330,249 7,188,780 42,954 902,508 6,080 71,253 130,815 2,268,784

45 under 55 391,274 10,597,379 65,451 926,519 10,073 95,407 120,740 1,873,072

55 under 65 324,145 8,587,501 43,054 871,443 7,762 348,275 155,526 2,409,524

65 and over 319,439 6,536,225 54,480 1,271,663 9,921 178,691 93,804 972,367

Returns of married persons filing separately, total 35,144 2,179,661 5,919 461,049 440 55,901 6,559 42,868 Under 26 ** ** 0 0 0 0 0 0

26 under 35 ** 3,991 ** 64,676 * 60 * 33,527 0 0 * 971 * 356

35 under 45 13,796 572,840 1,776 92,163 ** ** * 189 * 4,577

45 under 55 6,710 530,982 1,618 121,195 ** 394 ** 36,323 * 1,305 * 17,525

55 under 65 6,450 615,888 1,775 54,792 17 12,027 1,603 8,863

65 and over 4,197 395,276 690 159,371 29 7,551 2,491 11,547

Returns of headsof households, total 65,245 799,327 16,317 390,187 1,151 832 8,978 91,957 Under 26 ** ** 0 0 0 0 * 2,426 * 3,400

26 under 35 ** 1,271 ** 20,454 * 1,113 * 5,888 * 1,110 * 289 * 47 * 955

35 under 45 30,539 326,779 * 5,005 * 167,793 ** ** * 1,943 * 63,057

45 under 55 22,868 325,870 3,902 91,348 ** 5 ** 221 * 1,307 * 10,729

55 under 65 7,153 90,732 3,685 103,509 * 37 * 323 * 1,146 * 5,683

65 and over 3,412 35,493 * 2,612 * 21,650 0 0 * 2,109 * 8,133

Single returns, total 501,542 7,688,181 221,637 3,800,247 14,492 122,933 121,869 753,030 Under 26 38,457 377,973 51,215 430,540 ** 1,125 ** 2,884 33,052 117,327

26 under 35 65,200 906,362 11,799 244,318 ** 46 ** 16,112 15,626 147,242

35 under 45 63,166 1,535,527 17,560 268,553 107 2,900 15,534 82,111

45 under 55 98,674 1,863,630 18,634 291,609 120 3,433 17,581 144,551

55 under 65 97,075 1,332,260 23,886 489,727 1,403 19,091 10,452 80,887


Numberof returns

Amount AmountNumber

of returnsAmount

Numberof returns

Numberof returns

Amount

Estate and trust

Net loss Net income Net loss

Partnership andS-corporation—continued

Farm

Net incomeMarital statusand age [1]



86

(89) (90) (91) (92) (93) (94) (95)

All returns, total 1,439,488 16,069,297 7,124,100 17,230,102 11,351,510 139,958,629 8,307,938 Under 18 * 3,480 * 7,192 * 10,720 * 7,945 43,522 302,429 * 6,416

18 under 26 36,092 141,593 758,408 1,351,402 37,842 167,049 * 5,061

26 under 35 116,409 1,136,208 1,662,362 4,007,473 59,897 367,896 41,316

35 under 45 301,144 3,238,012 2,079,926 4,910,897 224,681 2,033,741 127,885

45 under 55 349,367 4,337,321 1,471,437 3,762,492 355,134 3,636,426 255,800

55 under 65 334,018 4,085,954 901,195 2,637,116 1,691,890 15,194,802 1,270,896

65 and over 298,976 3,123,017 240,053 552,777 8,938,544 118,256,285 6,600,565

Joint returns and returnsof surviving spouses, total 1,146,819 13,424,442 3,468,415 8,839,934 6,764,385 95,721,120 5,352,278 Under 26 * 8,470 * 64,830 109,367 244,013 * 1,114 * 12,563 * 1,114

26 under 35 91,115 896,233 656,545 1,577,776 31,794 203,935 25,281

35 under 45 242,592 2,813,435 1,082,694 2,557,030 130,296 1,171,241 93,280

45 under 55 293,452 3,809,544 874,041 2,192,773 289,371 3,078,985 223,905

55 under 65 275,729 3,340,648 597,789 1,902,968 1,221,149 11,374,262 989,810

65 and over 235,462 2,499,753 147,980 365,376 5,090,661 79,880,135 4,018,888

Returns of married persons filing separately, total 25,961 243,930 146,399 306,319 122,251 1,109,426 105,020 Under 26 * 1,213 * 325 * 6,322 * 6,869 * 1,199 * 1,461 * 1,199

26 under 35 * 160 * 8,421 45,861 89,008 * 2,399 * 18,119 * 2,399

35 under 45 7,230 29,646 45,915 138,312 * 6,690 * 78,672 * 3,529

45 under 55 10,943 80,092 23,824 50,781 * 2,615 * 27,732 * 1,416

55 under 65 2,432 42,581 * 19,642 * 14,877 17,711 147,459 17,711

65 and over 3,983 82,866 * 4,835 * 6,472 91,637 835,983 78,766

Returns of headsof households, total 30,065 316,223 1,201,727 2,846,444 320,406 2,669,711 196,968 Under 26 0 0 131,234 226,362 * 2,399 * 23,486 * 1,199

26 under 35 * 1,125 * 20,117 376,563 864,838 * 11,318 * 56,872 * 6,483

35 under 45 7,531 80,265 432,078 1,094,114 47,004 354,743 15,908

45 under 55 10,995 158,378 190,109 469,437 33,140 184,567 19,298

55 under 65 10,002 55,942 63,029 173,934 45,013 331,170 28,791

65 and over * 412 * 1,522 * 8,713 * 17,760 181,533 1,718,875 125,288

Single returns, total 236,642 2,084,701 2,307,558 5,237,404 4,144,468 40,458,371 2,653,673 Under 26 29,890 83,630 522,204 882,103 76,652 431,968 * 7,964

26 under 35 24,009 211,437 583,391 1,475,852 14,386 88,971 * 7,153

35 under 45 43,791 314,666 519,239 1,121,441 40,691 429,085 15,167

45 under 55 33,976 289,307 383,463 1,049,501 30,007 345,142 11,181

55 under 65 45,855 646,783 220,735 545,337 408,018 3,341,912 234,584

65 and over 59,120 538,877 78,525 163,170 3,574,713 35,821,293 2,377,624Footnotes at end of table.

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Numberof returns

Amount

TaxableTotalNet loss

Unemploymentcompensation

Farm—continued Social Security benefits





87

Social Security benefits—continued

(96) (97) (98) (99) (100) (101) (102)

All returns, total 61,557,689 297,534 13,170,179 4,499,193 22,787,332 238,044 3,702,196 Under 18 * 38,347 0 0 122,217 177,851 * 4,369 * 229

18 under 26 * 6,628 * 7,014 * 250,256 300,699 717,392 * 3,398 * 7,222

26 under 35 122,258 53,358 2,101,502 571,211 2,096,817 40,476 561,953

35 under 45 561,093 107,875 4,857,013 1,025,328 5,082,159 62,992 1,126,656

45 under 55 1,453,580 72,040 3,637,076 1,015,635 5,969,374 64,833 1,071,573

55 under 65 6,588,537 43,259 1,910,280 704,190 4,500,555 31,736 603,022

65 and over 52,787,247 13,988 414,052 759,914 4,243,184 30,240 331,541

Joint returns and returnsof surviving spouses, total 44,553,063 138,605 7,272,723 2,773,044 15,897,224 165,442 2,978,746 Under 26 * 452 ** ** 59,896 118,402 * 8 * 434

26 under 35 86,306 ** 23,630 ** 1,143,858 294,687 1,100,763 26,863 374,184

35 under 45 410,339 49,266 2,489,979 681,692 3,527,210 35,767 877,467

45 under 55 1,330,409 35,871 2,113,218 716,982 4,456,602 55,969 949,738

55 under 65 5,374,189 25,736 1,334,215 508,664 3,476,688 24,880 506,490

65 and over 37,351,370 4,102 191,453 511,123 3,217,558 21,956 270,434

Returns of married persons filing separately, total 738,877 40,707 1,564,006 87,997 725,289 1,316 100,217 Under 26 * 1,241 0 0 * 8,632 * 25,287 0 0

26 under 35 * 15,400 7,869 190,755 16,494 84,934 * 161 * 3,438

35 under 45 * 21,090 14,505 664,400 23,171 137,562 628 48,232

45 under 55 * 10,556 10,892 445,749 17,351 165,743 436 33,395

55 under 65 93,716 7,080 260,596 17,605 164,709 82 10,049

65 and over 596,873 * 361 * 2,507 4,743 147,053 * 8 * 5,103

Returns of headsof households, total 988,783 11,978 454,415 328,037 1,060,003 9,361 42,811 Under 26 * 1,733 0 0 26,574 63,911 0 0

26 under 35 * 18,084 * 1,298 * 42,285 53,672 103,112 * 4,347 * 12,813

35 under 45 35,953 5,202 199,475 122,363 446,366 3,421 13,613

45 under 55 46,511 * 2,607 * 121,926 93,436 293,529 * 224 * 7,550

55 under 65 116,263 * 1,735 * 45,750 20,305 123,150 * 170 * 8,445

65 and over 770,239 * 1,136 * 44,980 11,687 29,935 * 1,199 * 390

Single returns, total 15,276,966 106,244 3,879,035 1,310,115 5,104,816 61,926 580,422 Under 26 * 41,549 ** ** 327,814 687,643 * 7,759 * 7,017

26 under 35 * 2,467 ** 27,575 ** 974,859 206,357 808,007 9,104 171,518

35 under 45 93,711 38,902 1,503,159 198,101 971,022 23,177 187,344

45 under 55 66,103 22,670 956,185 187,866 1,053,501 8,205 80,890

55 under 65 1,004,370 8,709 269,720 157,615 736,007 6,604 78,038

65 and over 14,068,765 * 8,389 * 175,112 232,362 848,637 7,077 55,614Footnotes at end of table.

AmountNumber

of returnsAmount

Numberof returns

AmountAmountNumber

of returns

Taxable—continued

Net income

Other income

Net lossMarital statusand age [1]

Foreign earnedincome exclusion



88

(103) (104) (105) (106) (107) (108) (109)

All returns, total 568,443 51,343,546 1,207,647 10,139,500 18,785,760 46,954,680 4,068,958 Under 18 * 6,435 * 81,184 ** ** 109,909 52,277 31,052

18 under 26 14,106 200,168 ** 32,698 ** 297,382 1,090,536 891,474 278,616

26 under 35 54,739 1,594,292 102,082 747,183 3,052,876 4,102,194 615,664

35 under 45 101,702 5,953,564 238,322 1,950,874 5,201,506 13,172,440 918,580

45 under 55 119,270 12,810,032 330,150 2,956,174 4,465,454 15,084,784 935,745

55 under 65 117,128 15,265,763 282,701 2,227,020 2,902,425 9,557,350 855,740

65 and over 155,063 15,438,542 221,693 1,960,867 1,963,054 4,094,163 433,563

Joint returns and returnsof surviving spouses, total 291,071 32,829,604 737,852 6,455,946 11,714,102 33,153,235 2,232,081 Under 26 * 351 * 3,037 * 3,117 * 177,921 218,502 154,706 * 13,673

26 under 35 23,626 809,960 51,506 395,044 1,642,842 2,525,860 228,275

35 under 45 49,310 3,661,556 144,191 1,138,007 3,344,910 9,614,139 539,015

45 under 55 61,957 8,195,793 213,440 1,964,065 2,999,024 10,508,472 534,219

55 under 65 71,841 10,606,471 182,577 1,601,449 2,131,276 7,307,708 572,355

65 and over 83,986 9,552,787 143,022 1,179,460 1,377,548 3,042,350 344,544

Returns of married persons filing separately, total 10,857 4,004,744 22,036 239,829 326,980 1,095,666 35,975 Under 26 0 0 ** ** * 4,706 * 2,707 0

26 under 35 * 367 * 38,095 ** 14 ** 12,961 61,565 117,867 * 5,636

35 under 45 4,254 455,984 2,047 37,851 98,512 240,379 6,008

45 under 55 2,803 1,405,705 11,162 123,710 81,619 332,225 9,373

55 under 65 1,452 1,214,188 6,466 34,438 55,768 226,580 11,544

65 and over 1,981 890,773 * 2,347 * 30,870 24,809 175,909 * 3,414

Returns of headsof households, total 29,534 1,387,098 114,848 656,698 1,601,452 2,633,302 263,979 Under 26 * 34 * 4,662 ** ** 109,303 34,838 * 1,200

26 under 35 5,939 105,963 ** 22,172 ** 71,447 331,383 236,497 41,690

35 under 45 7,059 393,336 40,056 253,687 611,007 937,282 89,325

45 under 55 8,309 506,559 35,930 261,972 405,890 1,124,088 87,412

55 under 65 3,290 207,021 14,291 63,888 109,023 246,982 33,271

65 and over 4,903 169,558 * 2,399 * 5,704 34,847 53,614 11,081

Single returns, total 236,982 13,122,100 332,911 2,787,028 5,143,227 10,072,478 1,536,923 Under 26 20,156 273,653 27,147 104,848 867,934 751,500 294,795

26 under 35 24,808 640,274 30,824 282,345 1,017,085 1,221,970 340,064

35 under 45 41,080 1,442,688 52,028 521,330 1,147,078 2,380,640 284,233

45 under 55 46,201 2,701,976 69,618 606,427 978,922 3,119,998 304,740

55 under 65 40,544 3,238,083 79,367 527,245 606,359 1,776,080 238,569

65 and over 64,193 4,825,425 73,926 744,833 525,850 822,290 74,524Footnotes at end of table.

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Total

Gambling earningsMarital statusand age [1]

Net operating loss

Numberof returns

Statutory adjustments

IRApayments




89

(110) (111) (112) (113) (114) (115) (116)

All returns, total 8,662,694 780,813 1,847,578 13,513,228 14,868,362 1,189,981 10,237,623 Under 18 36,473 0 0 67,251 10,312 0 0

18 under 26 433,333 100,427 104,097 678,103 250,178 1,422 9,570

26 under 35 1,042,664 219,509 478,610 2,210,394 1,702,541 77,822 412,972

35 under 45 1,919,438 237,155 705,492 3,988,667 4,716,546 365,232 3,222,949

45 under 55 2,067,287 167,821 417,501 3,314,100 4,571,536 434,099 3,838,214

55 under 65 2,132,410 48,908 126,391 1,961,361 2,507,789 251,938 2,204,830

65 and over 1,031,089 6,993 15,488 1,293,352 1,109,461 59,467 549,087

Joint returns and returnsof surviving spouses, total 5,762,968 493,431 1,326,688 8,953,296 11,252,792 948,737 8,457,696 Under 26 * 26,256 43,235 31,586 154,488 69,029 ** **

26 under 35 478,280 123,996 300,528 1,301,276 1,158,880 ** 58,427 ** 323,012

35 under 45 1,320,031 155,837 510,973 2,663,346 3,535,473 294,393 2,622,110

45 under 55 1,432,581 124,527 357,917 2,358,988 3,532,701 345,741 3,199,852

55 under 65 1,633,131 40,078 111,216 1,518,992 2,075,476 200,277 1,854,804

65 and over 872,688 5,757 14,469 956,207 881,233 49,899 457,919

Returns of married persons filing separately, total 54,558 23,153 127,592 240,604 241,951 11,630 90,974 Under 26 0 0 0 * 4,706 * 2,707 0 0

26 under 35 * 7,383 * 7,250 * 57,822 46,538 29,658 0 0

35 under 45 8,959 * 8,946 * 58,568 81,280 80,519 4,217 29,115

45 under 55 10,278 * 6,950 * 11,155 58,267 64,777 3,773 33,473

55 under 65 23,088 * 7 * 47 36,211 48,545 3,211 19,093

65 and over * 4,849 0 0 13,602 15,744 428 9,294

Returns of headsof households, total 396,618 36,033 81,018 1,200,404 878,871 32,822 226,709 Under 26 * 1,201 0 0 104,941 33,184 ** **

26 under 35 52,095 * 6,099 * 7,358 263,751 135,935 ** 2,334 ** 1,459

35 under 45 139,435 * 12,791 * 43,564 467,912 356,310 4,646 48,176

45 under 55 128,293 15,944 27,854 288,297 285,140 20,671 147,788

55 under 65 56,586 * 1,199 * 2,243 55,139 49,937 3,686 23,261

65 and over 19,008 0 0 20,364 18,365 * 1,484 * 6,026

Single returns, total 2,448,550 228,196 312,280 3,118,924 2,494,748 196,793 1,462,244 Under 26 442,349 57,191 72,510 481,220 155,569 1,035 8,583

26 under 35 504,906 82,164 112,902 598,829 378,068 17,449 89,488

35 under 45 451,013 59,581 92,387 776,130 744,244 61,975 523,549

45 under 55 496,135 20,400 20,576 608,549 688,917 63,914 457,103

55 under 65 419,604 * 7,623 * 12,885 351,019 333,831 44,764 307,673

65 and over 134,544 * 1,237 * 1,019 303,178 194,119 7,656 75,849Footnotes at end of table.

Numberof returns

AmountAmount AmountNumber

of returnsAmount

Numberof returns

Payments to aKeogh plan

Deduction forself-employment tax


Statutory adjustments—continued

IRA payments—continued

Moving expensesadjustment



90

(117) (118) (119) (120) (121) (122) (123) (124)

All returns, total 918,302 234,237 623,646 6,311,455 3,284,842 3,869,842 16,912 22,454 Under 18 * 10,406 * 1,378 0 0 * 1,237 * 188 0 0

18 under 26 51,558 10,098 * 157 * 1,381 53,511 21,317 0 0

26 under 35 89,428 13,412 24,208 84,841 370,319 299,751 * 1,535 * 2,560

35 under 45 165,719 59,876 127,573 1,132,353 924,880 1,084,345 6,840 10,803

45 under 55 139,373 31,039 232,296 2,719,551 921,686 1,186,470 6,549 6,758

55 under 65 189,634 30,246 146,958 1,568,085 619,853 871,767 1,987 2,333

65 and over 272,183 88,189 92,453 805,244 393,356 406,004 0 0

Joint returns and returnsof surviving spouses, total 538,405 128,630 265,373 2,600,976 2,322,413 3,119,721 11,960 19,857 Under 26 * 10,323 * 539 * 157 * 1,381 18,243 8,704 0 0

26 under 35 46,844 2,698 4,185 15,854 233,063 230,709 * 1,192 * 2,184

35 under 45 104,129 21,298 37,965 435,372 647,514 881,359 3,834 9,160

45 under 55 98,067 24,140 97,145 910,994 661,370 952,610 5,304 6,520

55 under 65 134,047 20,779 82,611 857,581 462,062 703,801 1,630 1,991

65 and over 144,995 59,176 43,310 379,794 300,160 342,538 0 0

Returns of married persons filing separately, total 7,210 4,054 30,824 410,393 37,783 37,794 * 9 * 22 Under 26 0 0 0 0 0 0 0 0

26 under 35 * 971 * 3,252 * 1,152 * 9,091 8,600 4,668 0 0

35 under 45 * 273 * 47 4,724 32,268 10,091 7,799 0 0

45 under 55 * 434 * 23 9,969 153,400 6,170 11,987 * 9 * 22

55 under 65 * 1,216 * 36 10,186 121,325 9,038 9,976 0 0

65 and over * 4,316 * 695 4,793 94,309 3,884 3,363 0 0

Returns of headsof households, total 74,937 13,212 91,133 868,491 158,982 153,001 0 0 Under 26 * 3,161 * 9 0 0 * 1,119 * 389 0 0

26 under 35 * 3,161 * 379 14,781 34,481 11,390 4,768 0 0

35 under 45 26,631 4,522 32,894 295,650 54,537 43,675 0 0

45 under 55 14,378 1,783 37,920 452,727 67,883 71,149 0 0

55 under 65 22,136 5,055 5,351 81,263 18,706 28,637 0 0

65 and over * 5,470 * 1,464 * 187 * 4,369 5,348 4,383 0 0

Single returns, total 297,750 88,342 236,316 2,431,595 765,663 559,326 4,943 2,576 Under 26 48,480 10,926 0 0 35,386 12,411 0 0

26 under 35 38,452 7,084 4,091 25,415 117,265 59,605 * 343 * 376

35 under 45 34,685 34,009 51,990 369,063 212,737 151,512 * 3,007 * 1,642

45 under 55 26,494 5,093 87,262 1,202,429 186,263 150,724 * 1,237 * 216

55 under 65 32,236 4,376 48,810 507,916 130,048 129,353 * 357 * 341

65 and over 117,402 26,855 44,163 326,772 83,964 55,721 0 0Footnotes at end of table.

Medical savingsaccount deduction

Numberof returns

AmountAmountAmountNumber

of returnsNumber

of returnsAmount

Numberof returns

Alimony paidSelf-employed healthinsurance deduction

Penalty on earlywithdrawal of savings







91

(125) (126) (127) (128) (129) (130) (131)

All returns, total 118,629 884,074 84,844,302 428,362,726 11,136,379 13,333,199 36,624,595 Under 18 * 2,399 * 3,926 4,822,514 9,244,655 * 4,360 * 4,360 56,671

18 under 26 * 6,516 * 61,501 19,331,611 81,945,368 * 10,372 * 11,038 503,592

26 under 35 24,044 62,190 17,337,012 92,505,493 * 7,432 * 6,168 5,529,377

35 under 45 35,870 312,590 15,935,183 89,337,876 * 15,818 * 14,963 10,984,783

45 under 55 29,002 244,955 9,840,205 55,724,851 37,760 31,769 9,940,703

55 under 65 7,604 110,200 6,584,866 38,315,393 214,794 178,377 5,676,867

65 and over 13,194 88,711 10,992,910 61,289,089 10,845,843 13,086,524 3,932,601

Joint returns and returnsof surviving spouses, total 59,087 468,351 24,642,573 169,877,841 5,740,405 7,869,363 24,246,676 Under 26 * 2,118 * 16,277 1,460,764 10,074,532 * 1,111 * 1,777 195,586

26 under 35 10,701 11,995 4,755,895 32,788,414 * 6,322 * 5,058 3,496,670

35 under 45 19,187 270,315 5,278,688 36,354,058 * 4,271 * 3,417 7,653,950

45 under 55 12,617 89,692 4,049,596 27,917,360 30,465 24,474 6,890,862

55 under 65 4,199 45,635 3,549,779 24,481,317 199,475 163,057 3,856,995

65 and over 10,265 34,437 5,547,851 38,262,159 5,498,762 7,671,580 2,152,612

Returns of married persons filing separately, total 9,426 127,536 1,542,259 5,309,671 69,331 55,465 1,003,008 Under 26 0 0 196,910 678,528 0 0 * 11,747

26 under 35 * 3,154 * 5,992 409,452 1,408,634 0 0 183,178

35 under 45 * 4,615 * 23,103 490,365 1,686,674 0 0 346,256

45 under 55 * 1,120 * 47,109 259,312 893,584 0 0 264,703

55 under 65 * 171 * 4,469 116,888 403,055 0 0 140,702

65 and over * 366 * 46,862 69,332 239,196 69,331 55,465 56,423

Returns of headsof households, total * 7,476 * 15,376 14,338,472 86,673,749 307,221 311,692 2,469,904 Under 26 0 0 2,146,910 12,982,727 0 0 * 15,533

26 under 35 * 3,161 * 76 4,189,801 25,331,043 * 1,110 * 1,110 328,327

35 under 45 * 4,153 * 5,950 4,869,613 29,427,797 0 0 972,919

45 under 55 * 159 * 9,350 2,100,546 12,696,865 * 1,242 * 1,242 839,840

55 under 65 * 3 * 1 704,817 4,259,636 * 4,194 * 4,194 246,956

65 and over 0 0 326,787 1,975,681 300,675 305,146 66,328

Single returns, total 42,640 272,812 44,320,998 166,501,466 5,019,422 5,096,680 8,905,007 Under 26 * 6,797 * 49,150 20,349,542 67,454,234 * 13,621 * 13,621 337,398

26 under 35 * 7,028 * 44,127 7,981,865 32,977,402 0 0 1,521,201

35 under 45 * 7,915 * 13,222 5,296,517 21,869,346 * 11,547 * 11,547 2,011,658

45 under 55 * 15,106 * 98,806 3,430,752 14,217,043 * 6,053 * 6,053 1,945,298

55 under 65 * 3,230 * 60,095 2,213,382 9,171,386 * 11,126 * 11,126 1,432,214

65 and over * 2,564 * 7,412 20,812,054 4,977,075 5,054,333 1,657,238 31,650,589Footnotes at end of table.

Basic standard deduction

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Additional standard deduction


Other adjustments [2]

Statutoryadjustments—continued Total itemized

deductionsMarital statusand age [1]



92

(132) (133) (134) (135) (136) (137) (138)

All returns, total 620,810,172 241,279,259 627,825,050 99,314,519 3,429,109,165 99,225,503 739,482,029 Under 18 307,625 216,269 570,853 2,948,426 8,591,717 2,903,154 1,718,473

18 under 26 4,940,746 19,867,601 52,596,851 13,928,655 124,720,643 13,879,198 20,058,227

26 under 35 74,305,371 50,639,077 133,524,309 18,829,603 485,262,307 18,828,951 90,316,658

35 under 45 179,431,903 74,921,725 194,602,826 22,837,569 888,573,223 22,842,861 189,889,149

45 under 55 176,867,774 48,406,291 124,257,455 17,718,891 905,057,256 17,718,606 206,237,282

55 under 65 100,634,384 23,526,705 60,671,962 11,018,308 555,955,297 11,022,589 127,890,678

65 and over 84,322,369 23,701,590 61,600,793 12,033,067 460,948,725 12,030,144 103,371,562

Joint returns and returnsof surviving spouses, total 459,642,568 151,491,895 391,257,913 43,514,057 2,375,780,907 43,523,789 532,356,466 Under 26 2,182,107 4,685,720 12,405,417 1,332,019 25,807,814 1,332,019 4,144,615

26 under 35 52,533,633 27,973,242 73,634,783 7,358,327 270,180,582 7,358,400 51,299,499

35 under 45 138,465,480 50,164,142 129,384,562 11,708,328 633,396,640 11,711,601 139,530,308

45 under 55 138,283,691 35,055,019 89,227,713 10,134,221 690,020,559 10,133,926 161,595,165

55 under 65 77,694,270 17,517,830 44,923,476 6,751,107 437,825,419 6,756,589 102,841,341

65 and over 50,483,387 16,095,942 41,681,963 6,230,055 318,549,893 6,231,253 72,945,539

Returns of married persons filing separately, total 11,517,440 3,657,351 9,505,228 2,287,342 67,938,220 2,287,343 15,624,774 Under 26 * 65,664 269,900 714,532 158,238 1,588,406 158,238 253,350

26 under 35 1,514,689 815,700 2,148,797 533,809 10,301,508 533,809 1,985,243

35 under 45 3,655,595 1,419,649 3,700,101 772,087 20,970,747 772,087 4,570,753

45 under 55 3,023,817 735,502 1,892,214 472,377 16,665,089 472,378 3,996,918

55 under 65 1,968,026 283,799 722,133 237,106 10,978,660 237,106 2,776,790

65 and over 1,289,649 132,800 327,451 113,725 7,433,808 113,725 2,041,720

Returns of headsof households, total 32,040,208 41,560,004 109,784,695 11,008,104 183,292,036 11,014,994 32,592,004 Under 26 * 158,223 5,072,611 13,432,437 874,313 5,671,541 876,749 873,841

26 under 35 3,732,794 11,763,736 31,139,684 2,756,116 29,960,788 2,758,552 4,688,588

35 under 45 12,386,328 15,254,010 40,284,354 4,023,791 67,165,324 4,025,809 11,719,463

45 under 55 11,548,103 6,820,283 17,946,792 2,320,440 57,605,418 2,320,440 10,958,441

55 under 65 3,316,017 1,986,580 5,232,988 737,865 15,865,530 737,865 3,019,491

65 and over 898,743 662,784 1,748,441 295,581 7,023,436 295,581 1,332,179

Single returns, total 117,609,956 44,570,009 117,277,214 42,505,016 802,098,003 42,399,377 158,908,786 Under 26 2,842,377 10,055,640 26,615,319 14,512,511 100,244,598 14,415,347 16,504,894

26 under 35 16,524,256 10,086,399 26,601,045 8,181,351 174,819,428 8,178,190 32,343,329

35 under 45 24,924,500 8,083,923 21,233,810 6,333,363 167,040,512 6,333,363 34,068,624

45 under 55 24,012,163 5,795,486 15,190,736 4,791,852 140,766,190 4,791,861 29,686,759

55 under 65 17,656,070 3,738,496 9,793,366 3,292,230 91,285,687 3,291,030 19,253,056

65 and over 31,650,589 6,810,064 17,842,938 5,393,707 127,941,587 5,389,586 27,052,123* Estimate should be used with caution because of the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.d—Data deleted to avoid disclosure of information for specific taxpayers. Data are included in the appropriate totals.[1] Age for joint returns was based on the primary taxpayer's age.[2] Other adjustments does not include the foreign housing adjustment.NOTE: Detail may not add to totals because of rounding.

Numberof returns

AmountAmountNumber

of returnsAmount

Numberof returns

Amount

Income tax before creditsTaxable income


ExemptionsTotal itemized deductions—

continued





93

(1) (2) (3) (4) (5) (6) (7) (8)

All returns, total 142,978,806 8,687,718,769 120,844,802 5,842,269,820 64,505,131 268,058,182 6,321,596 79,351,341 Under 18 3,210,252 16,689,741 2,366,259 9,216,981 964,636 868,151 86,400 214,454

18 under 26 23,546,504 384,315,859 22,748,457 361,702,893 4,509,468 2,333,476 141,459 275,678

26 under 35 24,143,733 1,031,812,360 22,983,866 952,894,330 6,664,991 6,582,716 248,509 943,427

35 under 45 27,142,198 1,893,103,246 25,244,157 1,541,589,111 10,590,596 29,107,619 558,530 4,467,757

45 under 55 26,502,886 2,254,375,858 24,418,740 1,698,543,431 13,790,456 46,499,627 1,061,116 12,497,973

55 under 65 19,335,863 1,724,051,109 16,329,939 1,038,051,383 12,406,862 59,848,927 1,369,151 17,967,568

65 and over 19,097,371 1,383,370,596 6,753,384 240,271,692 15,578,122 122,817,665 2,856,431 42,984,484

Joint returns and returnsof surviving spouses, total 54,151,953 5,768,059,927 46,183,143 3,728,437,837 35,438,938 178,186,736 3,806,360 52,718,076 Under 26 1,492,228 55,140,572 1,456,901 52,516,571 344,123 106,574 6,646 14,710

26 under 35 7,364,119 515,098,985 7,138,282 470,031,958 3,225,208 3,555,579 124,324 481,965

35 under 45 11,962,386 1,297,584,433 11,412,288 1,031,549,219 6,759,200 22,582,873 405,256 3,395,780

45 under 55 13,021,378 1,655,026,173 12,362,127 1,214,952,434 8,857,215 34,122,925 753,226 9,440,483

55 under 65 10,630,205 1,300,313,785 9,390,543 771,870,935 7,985,484 43,542,513 990,152 13,853,286

65 and over 9,681,638 944,895,979 4,423,001 187,516,720 8,267,707 74,276,272 1,526,756 25,531,851

Returns of married persons filing separately, total 2,730,935 170,927,099 2,267,037 95,697,914 972,749 7,804,392 98,149 2,611,290 Under 26 175,069 3,432,437 168,353 3,291,733 20,359 7,247 * 51 * 169

26 under 35 465,164 16,975,805 430,415 14,952,140 92,223 129,777 4,298 23,835

35 under 45 682,122 44,122,226 623,935 28,040,366 187,209 1,185,094 10,131 247,080

45 under 55 671,680 42,740,333 585,391 28,442,757 254,303 1,837,756 17,712 483,220

55 under 65 484,194 34,654,238 381,622 16,941,352 236,018 1,996,048 22,271 617,098

65 and over 252,705 29,002,059 77,320 4,029,566 182,637 2,648,470 43,685 1,239,887

Returns of headsof households, total 21,169,039 673,041,469 19,514,727 578,614,724 3,896,669 6,201,721 167,070 1,518,028 Under 26 2,647,341 44,769,677 2,531,739 42,165,304 109,047 26,896 * 1,799 * 6,572

26 under 35 5,426,426 132,939,973 5,108,210 125,535,459 466,790 204,713 5,477 14,020

35 under 45 6,671,610 219,643,530 6,164,579 197,953,350 1,198,399 1,007,768 28,465 162,190

45 under 55 4,556,179 190,975,712 4,204,714 159,778,592 1,361,990 2,710,769 76,646 758,123

55 under 65 1,453,218 67,348,789 1,278,548 47,941,612 529,077 1,332,238 31,852 361,576

65 and over 414,263 17,363,789 226,938 5,240,406 231,367 919,338 22,830 215,546

Single returns, total 64,926,879 2,075,690,274 52,879,895 1,439,519,345 24,196,775 75,865,332 2,250,017 22,503,947 Under 26 22,442,117 297,662,914 20,957,723 272,946,267 5,000,575 3,060,909 219,362 468,680

26 under 35 10,888,024 366,797,597 10,306,958 342,374,773 2,880,771 2,692,647 114,410 423,606

35 under 45 7,826,079 331,753,056 7,043,356 284,046,175 2,445,788 4,331,885 114,679 662,706

45 under 55 8,253,648 365,633,640 7,266,508 295,369,647 3,316,948 7,828,178 213,531 1,816,146

55 under 65 6,768,247 321,734,298 5,279,227 201,297,483 3,656,284 12,978,128 324,875 3,135,608

65 and over 8,748,764 392,108,769 2,026,124 43,485,000 6,896,410 44,973,585 1,263,160 15,997,200Footnotes at end of table.

Numberof

returns [2]


Adjustedgross income

less deficit

Numberof returns

Tax-exempt interest

Numberof returns

AmountAmount

Salaries and wages Taxable interest

Numberof returns

Amount

Table 1b. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 2007[All figures are estimates based on samples—money amounts are in thousands of dollars]


94

(9) (10) (11) (12) (13) (14) (15) (16)

All returns, total 32,006,152 237,052,127 27,145,274 155,872,285 23,592,999 27,046,648 457,308 8,759,334 Under 18 859,994 1,437,827 796,157 847,369 13,077 15,768 0 0

18 under 26 1,787,586 2,613,492 1,553,682 1,492,646 325,924 189,054 * 2,920 * 11,914

26 under 35 2,340,497 5,136,317 1,930,308 3,242,674 3,196,022 2,604,370 15,791 139,703

35 under 45 4,458,730 19,537,483 3,737,281 11,808,490 6,125,149 6,655,300 83,934 1,400,881

45 under 55 6,496,822 43,383,999 5,407,304 27,889,834 6,943,531 8,157,934 157,940 3,137,535

55 under 65 6,477,471 53,596,424 5,470,635 34,573,863 4,764,664 5,962,739 130,722 2,916,849

65 and over 9,585,053 111,346,584 8,249,908 76,017,409 2,224,632 3,461,483 66,001 1,152,452

Joint returns and returnsof surviving spouses, total 18,457,330 156,406,649 15,723,736 104,113,840 14,673,571 19,405,629 25,336 240,152 Under 26 108,474 109,892 93,606 61,387 73,011 51,227 0 0

26 under 35 1,145,087 2,441,576 940,613 1,530,010 1,746,623 1,590,308 * 999 * 16

35 under 45 3,098,767 15,009,999 2,637,510 9,154,180 3,979,612 4,878,521 7,441 55,551

45 under 55 4,478,909 32,408,642 3,789,105 21,050,446 4,457,305 5,996,190 8,014 89,522

55 under 65 4,402,190 39,972,249 3,772,067 26,123,616 3,057,542 4,417,160 5,049 61,761

65 and over 5,223,902 66,464,290 4,490,833 46,194,201 1,359,479 2,472,223 3,833 33,302

Returns of married persons filing separately, total 453,439 6,936,223 359,149 4,683,608 484,464 559,955 9,369 195,036 Under 26 5,699 2,914 4,698 1,358 * 2,043 * 323 * 634 * 5,375

26 under 35 32,059 175,737 28,207 124,464 56,778 39,530 * 644 * 20,468

35 under 45 69,735 775,361 55,503 442,675 136,376 132,141 * 49 * 5,105

45 under 55 124,052 1,700,459 93,479 1,191,352 153,781 158,708 * 3,579 * 19,845

55 under 65 118,063 1,489,103 91,923 897,923 97,043 127,314 * 4,463 * 144,243

65 and over 103,832 2,792,650 85,340 2,025,835 38,443 101,939 0 0

Returns of headsof households, total 1,212,610 5,209,337 956,999 3,308,078 2,252,559 1,982,660 187,235 3,554,167 Under 26 20,761 19,110 13,982 7,758 27,502 14,768 * 2,286 * 6,539

26 under 35 98,281 73,143 70,558 35,956 302,745 237,029 11,226 99,784

35 under 45 339,118 736,990 258,485 457,994 798,013 665,618 59,956 902,193

45 under 55 460,569 2,206,340 365,922 1,390,293 800,850 743,729 88,007 1,988,604

55 under 65 190,797 1,273,748 158,466 748,870 270,951 273,505 20,628 454,496

65 and over 103,085 900,007 89,585 667,206 52,499 48,010 * 5,131 * 102,551

Single returns, total 11,882,773 68,499,917 10,105,391 43,766,760 6,182,405 5,098,404 235,368 4,769,979 Under 26 2,512,646 3,919,404 2,237,553 2,269,511 236,446 138,504 0 0

26 under 35 1,065,069 2,445,861 890,930 1,552,245 1,089,875 737,503 * 2,923 * 19,435

35 under 45 951,110 3,015,134 785,783 1,753,641 1,211,147 979,020 16,487 438,031

45 under 55 1,433,292 7,068,558 1,158,797 4,257,743 1,531,595 1,259,306 58,339 1,039,565

55 under 65 1,766,421 10,861,324 1,448,179 6,803,454 1,339,129 1,144,760 100,582 2,256,350

65 and over 4,154,234 41,189,637 3,584,149 27,130,167 774,212 839,311 57,038 1,016,599Footnotes at end of table.

State income tax refunds

Numberof returns

Ordinary dividends

Numberof returns

AmountNumber

of returnsAmountAmount

Qualified dividends

Numberof returns

Amount

Alimony receivedMarital statusand age [1]

Table 1b. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 2007—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]



95

(17) (18) (19) (20) (21) (22) (23) (24)

All returns, total 16,932,476 334,585,650 5,696,992 54,849,389 5,012,429 11,981,884 14,585,572 912,182,379 Under 18 54,339 182,379 * 4,990 * 14,856 279,835 518,301 378,169 3,432,563

18 under 26 1,297,945 8,572,732 253,184 1,343,515 475,097 582,119 792,300 7,507,333

26 under 35 2,777,832 34,662,319 831,897 6,095,445 512,364 561,559 1,032,943 24,558,153

35 under 45 4,118,362 76,853,783 1,321,675 13,162,622 741,702 1,230,033 1,990,864 139,832,289

45 under 55 4,145,055 101,703,763 1,433,886 14,644,268 994,223 2,370,036 2,817,982 217,356,392

55 under 65 2,915,314 79,566,579 1,135,555 12,152,725 848,438 2,609,077 3,015,034 223,829,524

65 and over 1,623,629 33,044,095 715,805 7,435,958 1,160,771 4,110,759 4,558,280 295,666,124

Joint returns and returnsof surviving spouses, total 9,369,128 231,712,900 3,526,263 34,946,795 2,531,427 6,140,641 8,640,419 678,719,943 Under 26 160,181 1,471,716 45,620 186,597 29,956 32,012 55,732 474,753

26 under 35 1,169,116 18,113,503 414,433 2,962,259 215,333 246,768 545,455 13,984,738

35 under 45 2,332,827 50,672,707 796,730 8,065,819 495,387 779,580 1,412,756 107,215,263

45 under 55 2,584,932 75,154,617 969,351 10,084,726 650,309 1,444,059 1,994,545 174,018,483

55 under 65 1,942,736 60,699,187 786,831 8,254,185 555,687 1,630,857 2,082,431 174,261,763

65 and over 1,179,336 25,601,170 513,299 5,393,208 584,755 2,007,366 2,549,500 208,764,943

Returns of married persons filing separately, total 274,830 6,316,511 109,730 1,525,330 57,769 194,754 212,676 38,492,483 Under 26 8,582 77,505 * 1,637 * 10,307 * 2,996 * 378 * 1,690 * 32,958

26 under 35 45,539 477,285 11,066 55,158 7,755 8,093 18,020 715,954

35 under 45 62,141 1,454,148 29,716 291,708 7,951 52,250 35,876 8,997,132

45 under 55 75,846 1,982,486 28,947 464,850 11,250 28,594 46,086 7,776,684

55 under 65 56,929 1,724,679 24,205 464,864 16,056 55,906 52,862 9,856,932

65 and over 25,794 600,407 14,158 238,442 11,761 49,533 58,142 11,112,823

Returns of headsof households, total 2,345,897 29,424,247 540,103 4,449,426 195,472 306,399 518,045 21,205,293 Under 26 247,894 2,112,003 29,714 255,047 * 4,291 * 11,092 13,251 66,025

26 under 35 590,567 5,776,641 97,911 775,237 18,332 9,822 44,293 246,059

35 under 45 785,155 10,142,056 199,680 1,632,255 60,103 78,810 148,553 3,966,926

45 under 55 531,269 8,292,735 147,487 1,269,648 69,744 109,835 185,063 9,892,628

55 under 65 164,299 2,741,759 57,161 459,394 27,490 41,895 81,666 5,382,244

65 and over 26,714 359,053 8,149 57,845 15,512 54,945 45,219 1,651,411

Single returns, total 4,942,621 67,131,993 1,520,897 13,927,839 2,227,761 5,340,090 5,214,431 173,764,660 Under 26 935,627 5,093,886 181,203 906,419 717,689 1,056,938 1,099,796 10,366,160

26 under 35 972,610 10,294,890 308,487 2,302,791 270,944 296,877 425,175 9,611,402

35 under 45 938,239 14,584,872 295,548 3,172,840 178,261 319,393 393,680 19,652,969

45 under 55 953,009 16,273,925 288,101 2,825,044 262,919 787,548 592,288 25,668,597

55 under 65 751,351 14,400,955 267,358 2,974,281 249,206 880,420 798,075 34,328,585

65 and over 391,784 6,483,464 180,199 1,746,464 548,743 1,998,914 1,905,419 74,136,947Footnotes at end of table.

Taxable net gain

Sales of capital assets reported on Form 1040, Schedule D

AmountNumber

of returnsAmount

Numberof returns

Business or profession

Net income

AmountNumber

of returnsAmount

Numberof returns

Net loss

Capital gain distributionsMarital statusand age [1]



96

(25) (26) (27) (28) (29) (30) (31) (32)

All returns, total 7,558,240 16,508,394 5,579,953 67,748,602 5,113,403 133,274,335 1,723,928 98,287,936 Under 18 162,594 320,030 142,278 275,998 114,558 351,339 50,172 179,966

18 under 26 373,588 609,793 312,157 692,667 209,898 866,327 64,206 718,545

26 under 35 519,370 941,024 482,486 3,665,340 369,116 3,956,605 85,357 1,936,825

35 under 45 1,172,703 2,434,464 870,878 15,820,249 814,769 19,936,687 282,285 13,775,191

45 under 55 1,644,272 3,573,684 1,136,025 18,093,899 1,128,164 33,679,092 393,515 25,614,991

55 under 65 1,566,477 3,616,820 1,133,498 12,624,490 1,097,270 36,554,891 390,151 28,093,348

65 and over 2,119,235 5,012,579 1,502,631 16,575,959 1,379,629 37,929,395 458,242 27,969,071

Joint returns and returnsof surviving spouses, total 4,448,726 9,989,775 3,357,765 50,433,945 3,120,783 92,106,180 1,035,101 67,668,519 Under 26 11,694 15,446 23,603 33,694 13,703 28,581 * 1,806 * 3,800

26 under 35 274,477 479,948 243,145 1,958,956 189,194 2,146,496 48,450 1,173,624

35 under 45 811,661 1,698,661 619,507 12,276,198 574,442 13,937,583 186,672 9,519,287

45 under 55 1,135,424 2,507,505 802,685 14,511,683 793,280 24,414,630 270,841 18,607,788

55 under 65 1,062,273 2,508,115 802,318 9,793,750 748,055 26,866,382 256,353 20,665,900

65 and over 1,153,197 2,780,100 866,507 11,859,664 802,109 24,712,508 270,977 17,698,120

Returns of married persons filing separately, total 107,325 140,150 80,724 3,101,956 79,798 3,721,390 33,906 2,476,947 Under 26 * 12 * 18 * 42 * 271 * 1,014 * 225 * 8 * 152

26 under 35 8,113 4,698 7,562 71,840 7,502 46,987 1,733 14,125

35 under 45 14,477 18,604 10,083 814,883 13,893 727,482 5,990 418,412

45 under 55 33,761 45,938 18,857 883,345 18,810 986,947 10,215 598,413

55 under 65 26,608 37,800 23,578 522,372 19,494 883,779 7,307 626,346

65 and over 24,353 33,091 20,602 809,244 19,084 1,075,970 8,652 819,500

Returns of headsof households, total 309,844 645,768 190,600 1,356,113 201,863 5,379,745 70,345 4,207,799 Under 26 * 2,265 * 6,160 * 4,939 * 4,490 * 790 * 1,064 * 645 * 182,938

26 under 35 24,807 47,985 22,689 19,081 18,206 296,709 4,140 47,284

35 under 45 79,406 146,733 54,560 317,904 48,187 1,257,564 18,727 963,053

45 under 55 124,167 262,897 69,618 671,593 82,468 2,531,331 25,315 1,926,533

55 under 65 55,641 125,619 27,709 236,711 38,892 1,078,244 16,198 911,488

65 and over 23,558 56,375 11,085 106,335 13,319 214,833 5,321 176,503

Single returns, total 2,692,345 5,732,701 1,950,865 12,856,588 1,710,960 32,067,021 584,577 23,934,670 Under 26 522,210 908,198 425,851 930,210 308,950 1,187,797 111,918 711,621

26 under 35 211,973 408,393 209,091 1,615,463 154,214 1,466,412 31,034 701,791

35 under 45 267,159 570,466 186,728 2,411,263 178,247 4,014,058 70,896 2,874,439

45 under 55 350,920 757,345 244,865 2,027,277 233,605 5,746,184 87,145 4,482,257

55 under 65 421,956 945,286 279,893 2,071,658 290,829 7,726,486 110,294 5,889,615

65 and over 918,127 2,143,014 604,436 3,800,717 545,116 11,926,084 173,291 9,274,947Footnotes at end of table.

Short-term loss carryoverShort-term capital gain Short-term capital loss

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount



Taxable net loss




97

(33) (34) (35) (36) (37) (38) (39) (40)

All returns, total 5,478,118 37,398,462 3,710,912 35,445,280 218,248 6,218,118 174,639 1,464,431 Under 18 130,778 132,448 67,487 144,388 2,638 4,369 1,461 177

18 under 26 306,178 669,275 144,711 300,651 1,804 10,083 2,713 7,841

26 under 35 462,321 1,771,420 300,099 1,899,618 13,821 414,823 11,176 50,929

35 under 45 859,291 6,422,800 596,581 6,356,523 35,663 2,234,728 34,581 272,281

45 under 55 1,137,493 9,391,269 805,869 7,941,871 50,309 1,659,777 46,293 386,817

55 under 65 1,118,435 8,715,513 786,558 8,734,420 54,334 915,132 40,807 330,583

65 and over 1,463,623 10,295,738 1,009,607 10,067,809 59,679 979,206 37,608 415,804

Joint returns and returnsof surviving spouses, total 3,322,624 26,712,180 2,300,982 24,592,775 150,055 4,893,145 122,586 1,170,298 Under 26 19,315 24,524 12,938 24,719 * 652 * 8,145 0 0

26 under 35 237,619 936,163 146,464 863,677 5,911 282,541 5,145 39,112

35 under 45 611,480 4,706,419 432,494 4,614,639 25,990 1,837,386 22,875 229,147

45 under 55 799,416 7,033,214 574,686 5,664,493 39,654 1,466,971 36,560 295,267

55 under 65 794,519 6,982,158 546,940 6,385,846 41,840 580,338 34,853 272,460

65 and over 860,275 7,029,702 587,460 7,039,402 36,009 717,764 23,153 334,312

Returns of married persons filing separately, total 73,185 1,004,021 55,603 1,094,151 4,104 259,630 2,453 58,187 Under 26 * 10 * 270 * 1,046 * 122 0 0 0 0

26 under 35 6,498 15,769 8,471 37,356 35 6,061 21 342

35 under 45 9,811 146,866 9,484 285,736 427 85,125 255 7,736

45 under 55 18,547 266,009 9,531 298,060 353 28,974 559 28,413

55 under 65 19,400 195,270 13,913 256,234 1,660 62,105 343 7,947

65 and over 18,917 379,837 13,158 216,643 1,628 77,366 1,275 13,750

Returns of headsof households, total 191,770 1,158,197 138,183 1,341,604 4,448 110,858 8,458 29,584 Under 26 * 4,940 * 187,428 * 649 * 992 0 0 ** **

26 under 35 22,678 18,510 13,471 249,515 * 1,015 * 37 0 0

35 under 45 53,744 239,086 32,597 274,243 506 14,185 3,518 5,688

45 under 55 70,130 439,303 58,944 609,951 1,920 73,969 3,711 21,333

55 under 65 28,954 183,528 23,843 171,256 916 21,893 1,125 2,116

65 and over 11,324 90,342 8,679 35,646 * 91 * 775 105 451

Single returns, total 1,890,539 8,524,064 1,216,145 8,416,751 59,640 954,484 41,141 206,362 Under 26 412,691 589,500 197,566 419,205 3,790 6,307 4,162 7,993

26 under 35 195,526 800,978 131,693 749,070 6,859 126,184 6,010 11,476

35 under 45 184,255 1,330,430 122,005 1,181,906 8,741 298,032 7,946 29,738

45 under 55 249,400 1,652,743 162,708 1,369,367 8,382 89,864 5,463 41,803

55 under 65 275,562 1,354,557 201,863 1,921,084 9,918 250,796 4,487 48,061


Amount


Numberof returns

Amount

Net short-term gainfrom sales of capital assets

Net short-term lossfrom sales of capital assets

Numberof returns

AmountNumber

of returnsAmount

Short-term gain fromother forms (2119, 4797, etc.)

Short-term loss from otherforms (4684, 6781, and 8824)


Numberof returns



98

(41) (42) (43) (44) (45) (46) (47) (48)

All returns, total 714,835 32,511,294 391,740 6,456,356 13,995,522 875,392,934 6,139,514 192,754,164 Under 18 21,314 149,490 9,638 37,118 379,049 3,251,108 141,708 847,754

18 under 26 28,456 216,373 14,959 42,353 729,188 7,032,370 312,463 1,591,218

26 under 35 42,532 1,654,810 23,087 244,945 890,351 21,703,837 343,504 4,538,787

35 under 45 91,137 8,580,832 46,605 950,803 1,831,237 127,721,346 856,570 20,633,984

45 under 55 146,445 9,067,642 80,419 1,760,204 2,681,793 206,539,935 1,280,737 43,348,589

55 under 65 157,359 5,257,184 90,279 1,660,273 2,966,270 219,372,347 1,290,260 53,050,134

65 and over 227,593 7,584,964 126,754 1,760,660 4,517,634 289,771,992 1,914,272 68,743,698

Joint returns and returnsof surviving spouses, total 449,085 25,130,353 246,998 4,976,336 8,314,738 651,142,163 3,594,752 123,941,853 Under 26 3,967 1,061 * 11 * 77 51,206 443,584 * 4,766 * 55,148

26 under 35 18,951 842,286 11,333 172,118 472,728 12,504,450 178,057 2,437,589

35 under 45 68,830 6,833,990 32,610 676,128 1,309,843 97,859,478 613,887 14,894,764

45 under 55 112,745 7,594,806 64,421 1,430,392 1,897,058 165,227,227 899,114 30,447,992

55 under 65 115,468 4,029,332 63,393 1,340,267 2,049,680 170,569,744 873,288 36,121,536

65 and over 129,125 5,828,879 75,229 1,357,354 2,534,223 204,537,680 1,025,640 39,984,822

Returns of married persons filing separately, total 13,709 2,134,343 10,244 388,142 200,562 36,360,209 83,818 5,307,779 Under 26 * 40 * 50 0 0 * 1,691 * 32,800 * 11 * 126

26 under 35 1,151 58,971 69 4,124 15,640 661,216 3,989 46,312

35 under 45 1,214 678,312 720 111,018 34,708 8,311,895 7,300 446,063

45 under 55 3,322 645,147 1,419 118,845 44,022 7,150,306 26,578 1,200,998

55 under 65 5,094 341,700 4,148 69,956 49,728 9,575,396 22,926 2,551,333

65 and over 2,888 410,164 3,888 84,200 54,773 10,628,596 23,012 1,062,947

Returns of headsof households, total 15,709 433,615 8,409 147,314 478,599 20,587,665 219,488 6,596,641 Under 26 0 0 * 142 * 68 8,314 62,580 * 2,263 * 50,837

26 under 35 36 653 * 786 * 30 33,031 244,199 11,334 150,246

35 under 45 3,777 75,830 653 25,784 133,947 3,739,142 53,429 1,485,955

45 under 55 8,760 265,447 3,425 80,639 181,974 9,584,500 85,557 2,867,353

55 under 65 2,609 71,270 2,809 33,364 77,017 5,359,789 47,121 1,460,106

65 and over 527 20,415 594 7,429 44,317 1,597,456 19,784 582,143

Single returns, total 236,332 4,812,983 126,089 944,564 5,001,623 167,302,896 2,241,457 56,907,892 Under 26 45,763 364,752 24,443 79,327 1,047,026 9,744,514 447,130 2,332,861

26 under 35 22,393 752,900 10,899 68,674 368,952 8,293,972 150,124 1,904,639

35 under 45 17,316 992,700 12,621 137,873 352,739 17,810,831 181,954 3,807,201

45 under 55 21,619 562,243 11,154 130,329 558,739 24,577,902 269,488 8,832,246

55 under 65 34,188 814,882 19,930 216,685 789,845 33,867,417 346,925 12,917,159

65 and over 95,054 1,325,507 47,043 311,677 1,884,321 73,008,260 845,837 27,113,786Footnotes at end of table.

Long-term capital gainNet short-term partnership/

S-corporation gain

Amount

Long-term capital lossNet short-term partnership/

S-corporation loss

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsNumber

of returns


Table 1b. All Returns: Sources of Income, Adjustments, and Tax Items, by Age and Marital Status,Tax Year 2007—Continued





99

(49) (50) (51) (52) (53) (54) (55) (56)

All returns, total 10,389,691 394,475,546 4,003,018 45,367,295 4,586,812 185,854,582 2,338,099 230,194,973 Under 18 269,587 1,534,084 83,280 256,510 120,576 815,902 18,422 387,375

18 under 26 565,411 3,455,197 173,237 356,746 215,714 1,562,304 30,939 920,124

26 under 35 633,786 8,742,800 246,326 1,384,484 186,014 3,970,460 99,308 5,466,772

35 under 45 1,300,877 53,385,753 549,589 5,511,697 567,395 18,589,497 306,848 32,887,721

45 under 55 1,991,573 86,354,683 783,376 10,073,215 963,845 42,077,842 452,977 56,967,775

55 under 65 2,199,944 97,802,692 840,776 12,310,170 1,000,195 51,560,814 555,622 61,654,383

65 and over 3,428,512 143,200,336 1,326,434 15,474,473 1,533,074 67,277,763 873,982 71,910,822

Joint returns and returnsof surviving spouses, total 6,134,171 286,037,012 2,368,862 30,312,998 2,731,816 120,627,835 1,653,368 176,597,000 Under 26 33,413 233,434 4,539 8,462 * 2,499 * 58,736 4,050 117,952

26 under 35 331,343 4,678,498 131,328 820,799 95,583 2,049,820 59,753 3,700,665

35 under 45 928,062 40,548,997 393,646 3,934,921 408,975 13,855,879 233,526 23,788,919

45 under 55 1,400,768 67,795,851 556,038 7,571,219 684,459 29,585,588 350,511 45,422,951

55 under 65 1,516,561 75,214,796 565,813 8,476,832 679,094 35,517,557 425,852 48,828,842

65 and over 1,924,024 97,565,436 717,498 9,500,765 861,206 39,560,255 579,676 54,737,670

Returns of married persons filing separately, total 142,209 14,214,767 55,481 857,849 66,914 5,110,189 37,765 10,515,933 Under 26 * 5 * 310 * 8 * 84 * 3 * 53 * 3 * 6,273

26 under 35 12,162 257,174 4,529 10,718 182 39,276 1,383 109,201

35 under 45 25,153 2,945,507 3,286 77,142 5,950 360,510 3,667 3,661,983

45 under 55 33,336 2,520,448 13,792 210,955 24,717 1,258,358 7,028 1,899,112

55 under 65 34,454 3,198,554 11,432 257,450 17,958 2,473,094 12,643 2,421,389

65 and over 37,099 5,292,773 22,434 301,500 18,104 978,899 13,042 2,417,976

Returns of headsof households, total 348,604 9,599,544 130,108 1,879,753 149,414 5,630,144 65,998 4,956,048 Under 26 6,068 47,453 * 1,080 * 27,191 * 1,324 * 25,195 * 1,459 * 10,171

26 under 35 21,831 92,693 8,094 74,956 6,384 67,965 4,547 52,370

35 under 45 93,789 1,664,928 37,729 663,413 31,305 938,343 18,072 1,070,283

45 under 55 131,071 4,628,300 45,742 551,514 59,538 2,786,342 27,100 2,359,571

55 under 65 57,503 2,269,154 28,549 449,344 34,686 1,287,973 8,481 1,250,169

65 and over 38,343 897,016 8,914 113,336 16,176 524,326 6,339 213,483

Single returns, total 3,764,707 84,624,222 1,448,567 12,316,695 1,638,668 54,486,414 580,968 38,125,992 Under 26 795,512 4,708,084 250,890 577,519 332,464 2,294,222 43,849 1,173,103

26 under 35 268,451 3,714,434 102,375 478,010 83,865 1,813,399 33,626 1,604,536

35 under 45 253,873 8,226,321 114,928 836,222 121,165 3,434,765 51,582 4,366,536

45 under 55 426,399 11,410,085 167,803 1,739,527 195,130 8,447,554 68,338 7,286,141

55 under 65 591,426 17,120,187 234,981 3,126,544 268,457 12,282,191 108,646 9,153,983

65 and over 1,429,047 39,445,111 577,588 5,558,872 637,587 26,214,283 274,926 14,541,693Footnotes at end of table.

Numberof returns

Numberof returns

AmountNumber

of returnsAmount

Long-term gain from otherforms (2119, 4797, etc.)

Net long-term gainfrom sales of capital assets

AmountNumber

of returnsAmount



Net long-term lossfrom sales of capital assets

Long-termloss carryover



100

(57) (58) (59) (60) (61) (62) (63) (64)

All returns, total 140,615 1,772,862 1,619,444 221,134,805 370,217 4,615,831 10,701,459 74,415,564 Under 18 * 1,435 * 126 38,404 807,810 3,709 4,476 343,470 751,097

18 under 26 1,374 10,755 65,343 1,889,048 8,292 15,144 542,618 1,121,731

26 under 35 9,214 69,542 89,947 6,806,798 17,222 151,287 576,163 1,724,452

35 under 45 28,861 384,387 193,783 40,193,619 45,990 749,529 1,236,600 5,855,039

45 under 55 37,412 415,294 322,895 59,219,319 85,815 1,120,210 1,944,502 14,317,123

55 under 65 32,466 392,767 377,611 53,091,050 93,995 1,183,591 2,268,757 19,220,650

65 and over 29,853 499,990 531,461 59,127,161 115,193 1,391,594 3,789,349 31,425,471

Joint returns and returnsof surviving spouses, total 97,732 1,413,441 1,017,563 169,736,914 246,272 3,289,864 6,269,178 50,445,671 Under 26 0 0 2,611 62,196 ** ** 29,326 41,908

26 under 35 4,516 53,376 45,981 3,849,013 ** 9,442 ** 65,230 303,538 827,902

35 under 45 18,779 335,762 150,709 32,849,458 34,226 527,431 906,461 4,430,963

45 under 55 30,048 303,264 249,875 49,019,143 61,851 827,038 1,381,490 10,809,392

55 under 65 27,455 324,627 270,159 41,086,092 72,609 941,892 1,554,239 14,579,385

65 and over 16,934 396,412 298,227 42,871,011 68,146 928,273 2,094,124 19,756,121

Returns of married persons filing separately, total 1,229 67,745 26,981 11,534,987 6,783 363,789 135,987 1,186,315 Under 26 0 0 * 695 * 25,168 0 0 * 1,016 * 1,060

26 under 35 8 284 2,543 283,435 18 9,316 5,987 24,688

35 under 45 136 10,566 4,526 1,694,252 501 97,289 16,666 109,597

45 under 55 396 33,500 5,048 2,848,420 1,058 51,286 31,308 235,429

55 under 65 234 7,428 7,022 3,911,096 1,778 57,275 36,509 288,272

65 and over 454 15,965 7,147 2,772,617 3,428 148,623 44,501 527,270

Returns of headsof households, total 7,121 34,983 41,499 5,335,952 8,802 135,413 310,595 1,779,774 Under 26 ** ** * 141 * 2,477 ** ** * 3,371 * 4,049

26 under 35 0 0 2,468 83,124 ** 551 ** 10,569 15,921 19,241

35 under 45 3,474 8,103 9,351 877,221 1,192 17,371 75,255 267,977

45 under 55 2,566 24,552 20,078 2,321,456 4,700 69,722 122,803 839,949

55 under 65 1,021 2,150 7,962 1,744,140 2,207 34,019 61,915 409,707

65 and over * 60 * 177 1,499 307,533 * 152 * 3,732 31,330 238,852

Single returns, total 34,534 256,693 533,401 34,526,952 108,359 826,765 3,985,698 21,003,803 Under 26 2,797 10,845 100,300 2,607,017 11,996 19,600 852,375 1,825,812

26 under 35 4,690 15,882 38,955 2,591,225 7,217 66,192 250,716 852,621

35 under 45 6,484 29,993 29,197 4,772,688 10,071 107,438 238,218 1,046,502

45 under 55 4,402 53,978 47,893 5,030,300 18,207 172,164 408,901 2,432,353

55 under 65 3,757 58,561 92,468 6,349,721 17,401 150,404 616,094 3,943,287

65 and over 12,405 87,436 224,588 13,176,000 43,468 310,966 1,619,394 10,903,228Footnotes at end of table.

Amount AmountNumber

of returnsNumber

of returnsAmount Amount

Numberof returns

Net long-term partnership/S-corporation gain

Net long-term partnership/S-corporation loss

Schedule D capital gaindistributions

Long-term loss from otherforms (4684, 6781, and 8824)

Numberof returns






101

(65) (66) (67) (68) (69) (70) (71) (72)

All returns, total 893,377 15,112,589 857,758 10,755,848 10,683,225 147,959,327 27,678,148 851,528,103 Under 18 4,638 2,540 4,066 1,900 * 5,112 * 16,563 23,058 367,956

18 under 26 15,259 137,322 19,485 91,958 68,815 207,267 403,259 1,153,065

26 under 35 56,548 576,354 80,088 874,795 332,519 1,876,431 1,452,957 13,894,101

35 under 45 145,959 3,242,406 167,812 2,330,011 635,148 6,619,351 2,353,258 50,488,381

45 under 55 214,571 3,935,939 215,136 3,120,016 937,924 11,860,009 3,252,605 100,299,547

55 under 65 220,664 3,988,938 194,126 2,579,036 1,696,691 33,818,902 6,554,144 275,928,593

65 and over 235,739 3,229,090 177,046 1,758,132 7,007,017 93,560,804 13,638,866 409,396,461

Joint returns and returnsof surviving spouses, total 661,745 11,856,179 604,294 7,497,393 6,427,307 104,195,423 15,672,419 585,433,539 Under 26 4,028 76,986 4,465 9,016 11,445 55,644 71,469 280,969

26 under 35 38,112 358,582 44,307 491,855 154,864 995,849 708,431 8,333,988

35 under 45 114,715 2,685,031 130,435 1,826,422 366,108 4,123,207 1,442,155 37,190,733

45 under 55 169,113 3,192,701 158,082 2,152,547 589,285 7,568,648 2,058,162 74,623,160

55 under 65 166,592 3,072,664 147,367 1,865,816 1,151,702 25,226,608 4,225,110 206,254,433

65 and over 169,185 2,470,215 119,639 1,151,736 4,153,902 66,225,468 7,167,091 258,750,256

Returns of married persons filing separately, total 10,136 521,874 12,603 426,885 138,186 1,650,613 411,200 10,801,731 Under 26 * 128 * 1,246 * 3 * [4] * 1,998 * 1,895 * 4,228 * 15,666

26 under 35 1,956 6,610 2,244 15,838 9,212 43,498 27,897 262,631

35 under 45 1,567 136,855 2,528 58,505 11,833 107,128 50,449 581,909

45 under 55 1,598 74,965 4,553 158,274 21,262 243,176 53,557 1,471,049

55 under 65 2,359 194,988 1,634 124,913 30,017 556,550 120,101 4,064,072

65 and over 2,529 107,210 1,642 69,354 63,864 698,365 154,968 4,406,404

Returns of headsof households, total 24,090 314,633 27,724 482,515 422,724 4,552,579 1,650,365 28,304,890 Under 26 * 180 * 619 * 648 * 2,343 11,576 14,450 42,918 73,612

26 under 35 * 356 * 3,337 1,871 14,246 41,242 162,515 217,939 1,096,731

35 under 45 7,961 69,691 7,063 124,451 101,915 871,871 418,231 5,010,814

45 under 55 9,765 170,043 13,700 265,746 113,131 1,346,210 419,027 7,171,071

55 under 65 3,191 36,884 3,647 55,132 65,375 1,292,388 312,206 8,783,336

65 and over 2,638 34,059 795 20,598 89,485 865,146 240,044 6,169,326

Single returns, total 197,406 2,419,903 213,138 2,349,055 3,695,009 37,560,712 9,944,164 226,987,942 Under 26 15,560 61,011 18,435 82,498 48,908 151,842 307,703 1,150,773

26 under 35 16,124 207,825 31,666 352,855 127,201 674,568 498,690 4,200,751

35 under 45 21,717 350,830 27,787 320,634 155,291 1,517,145 442,422 7,704,925

45 under 55 34,096 498,229 38,801 543,449 214,246 2,701,975 721,859 17,034,267

55 under 65 48,522 684,402 41,478 533,175 449,597 6,743,355 1,896,727 56,826,751

65 and over 61,388 617,606 54,970 516,445 2,699,765 25,771,826 6,076,762 140,070,475Footnotes at end of table.

Numberof returns

Net gain Total


Amount

Net loss

Numberof returns

Amount

Sale of property other than capital assets Pensions and annuities


Numberof returns

AmountNumber

of returnsAmount



102

(73) (74) (75) (76) (77) (78) (79) (80)

All returns, total 25,180,637 490,581,465 4,024,356 56,510,400 5,525,203 74,090,927 1,554,920 17,875,464 Under 18 22,414 314,862 * 2,336 * 4,543 * 2,080 * 17,567 8,831 8,126

18 under 26 349,381 826,230 18,889 103,518 52,003 510,281 20,277 158,593

26 under 35 1,062,633 5,560,898 136,564 741,740 527,405 6,816,119 44,744 383,595

35 under 45 1,765,810 16,715,187 461,893 4,203,880 1,152,055 17,062,195 139,463 1,099,916

45 under 55 2,588,653 35,630,855 863,698 10,349,638 1,503,099 21,676,401 285,437 3,528,319

55 under 65 6,052,256 145,632,014 1,025,855 15,770,420 1,264,447 17,188,592 384,615 4,513,865

65 and over 13,339,490 285,901,419 1,515,122 25,336,661 1,024,113 10,819,771 671,553 8,183,052

Joint returns and returnsof surviving spouses, total 14,034,680 318,205,169 2,712,135 41,298,520 3,616,196 50,118,630 1,027,989 11,492,159 Under 26 62,879 200,873 4,495 16,667 15,163 162,024 2,349 33,615

26 under 35 479,483 2,781,871 79,113 468,670 288,795 3,780,058 25,074 248,864

35 under 45 1,010,957 10,542,119 340,040 3,150,113 771,020 11,307,690 101,086 750,944

45 under 55 1,580,346 24,070,103 639,996 8,232,249 1,028,560 14,799,261 210,354 2,256,819

55 under 65 3,879,131 104,050,157 726,686 12,145,126 877,047 12,533,743 285,254 3,311,646

65 and over 7,021,883 176,560,047 921,805 17,285,694 635,612 7,535,856 403,871 4,890,272

Returns of married persons filing separately, total 378,039 7,497,313 60,433 1,057,375 80,368 1,250,782 24,199 574,964 Under 26 * 3,229 * 8,046 0 0 * 647 * 5,535 * 11 * 41

26 under 35 23,704 196,264 1,309 17,468 8,909 119,578 726 6,477

35 under 45 43,962 287,160 6,795 74,297 13,453 228,607 2,532 54,165

45 under 55 47,326 728,910 11,983 175,387 25,149 377,969 6,277 170,278

55 under 65 108,649 2,760,615 20,547 351,963 19,459 278,685 5,223 143,493

65 and over 151,169 3,516,317 19,799 438,261 12,751 240,408 9,430 200,510

Returns of headsof households, total 1,499,514 18,069,747 150,362 1,546,009 405,692 5,175,766 45,583 381,016 Under 26 40,276 70,708 * 1,298 * 11,534 * 2,883 * 11,442 * 800 * 42,047

26 under 35 201,548 814,523 11,573 51,568 48,724 488,878 1,744 3,499

35 under 45 367,979 2,849,049 45,306 355,355 120,068 1,554,712 8,867 49,150

45 under 55 364,434 3,724,110 45,099 503,081 143,625 2,116,360 17,557 140,156

55 under 65 290,973 5,789,484 29,203 376,743 66,339 845,333 9,106 74,249

65 and over 234,303 4,821,873 17,882 247,727 24,054 159,041 7,509 71,916

Single returns, total 9,268,405 146,809,237 1,101,427 12,608,497 1,422,946 17,545,749 457,149 5,427,325 Under 26 265,411 861,465 15,432 79,861 35,390 348,848 25,948 91,016

26 under 35 357,898 1,768,241 44,569 204,034 180,977 2,427,606 17,199 124,755

35 under 45 342,913 3,036,859 69,752 624,115 247,514 3,971,187 26,977 245,656

45 under 55 596,546 7,107,732 166,620 1,438,921 305,766 4,382,811 51,249 961,066

55 under 65 1,773,502 33,031,757 249,419 2,896,588 301,603 3,530,832 85,032 984,477

65 and over 5,932,135 101,003,182 555,636 7,364,978 351,696 2,884,466 250,743 3,020,354Footnotes at end of table

TaxableNet income

Net loss (includesnondeductible loss)

Net income

Rent

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Amount

Pensions andannuities—continued

Royalty

Numberof returns

Amount





103

(81) (82) (83) (84) (85) (86) (87) (88)

All returns, total 40,577 235,788 428,089 3,988,998 116,379 587,605 5,448,163 76,926,346 Under 18 0 0 * 41 * 4,564 0 0 11,208 16,553

18 under 26 0 0 * 645 * 16,119 0 0 39,532 277,929

26 under 35 987 2,195 6,718 8,827 * 2,347 * 5,126 180,239 1,096,605

35 under 45 4,642 20,520 15,155 80,099 7,889 18,564 578,574 5,234,383

45 under 55 4,423 44,875 58,060 327,453 16,862 109,919 1,097,072 13,797,709

55 under 65 9,215 93,929 68,945 554,162 27,353 152,358 1,349,214 20,456,960

65 and over 21,310 74,269 278,525 2,997,776 61,929 301,639 2,192,323 36,046,207

Joint returns and returnsof surviving spouses, total 22,733 129,377 272,741 2,575,475 75,972 413,564 3,625,711 54,419,432 Under 26 0 0 0 0 0 0 7,834 50,166

26 under 35 * 308 * 1,748 5,730 8,526 * 1,329 * 1,088 106,497 716,312

35 under 45 1,927 15,812 11,161 66,373 4,806 8,767 424,478 3,872,976

45 under 55 3,636 39,111 39,344 258,259 14,336 96,691 804,321 10,464,477

55 under 65 5,348 37,020 53,242 418,753 19,143 105,691 965,478 15,588,944

65 and over 11,513 35,686 163,263 1,823,565 36,357 201,328 1,317,103 23,726,556

Returns of married persons filing separately, total 1,306 5,919 3,487 43,268 * 657 * 9,083 81,770 1,640,642 Under 26 0 0 0 0 0 0 * 11 * 41

26 under 35 0 0 0 0 0 0 2,016 23,914

35 under 45 * 8 * 20 ** ** 0 0 8,555 126,640

45 under 55 * 653 * 5,207 ** 853 ** 1,680 0 0 17,299 340,644

55 under 65 * 332 * 7 ** ** * 9 * 10 24,003 494,412

65 and over * 314 * 684 ** 2,634 ** 41,587 * 648 * 9,073 29,886 654,991

Returns of headsof households, total 2,433 39,588 8,984 41,811 * 1,953 * 6,266 188,802 1,865,602 Under 26 0 0 0 0 0 0 * 2,098 * 53,557

26 under 35 0 0 0 0 * 9 * 30 11,018 39,870

35 under 45 * 40 * 60 ** ** * 299 * 1,795 50,987 384,085

45 under 55 * 12 * 40 ** 5,880 ** 24,050 * 1,003 * 729 62,577 605,611

55 under 65 725 34,122 ** ** * 4 * 1,428 37,122 446,320

65 and over * 1,655 * 5,366 ** 3,104 ** 17,761 * 638 * 2,284 25,000 336,159

Single returns, total 14,105 60,905 142,876 1,328,444 37,797 158,692 1,551,880 19,000,670 Under 26 0 0 * 686 * 20,683 0 0 40,797 190,719

26 under 35 * 678 * 448 * 988 * 300 * 1,008 * 4,008 60,708 316,510

35 under 45 2,666 4,627 * 1,983 * 8,453 2,784 8,003 94,555 850,681

45 under 55 123 516 13,994 48,736 1,523 12,499 212,875 2,386,976

55 under 65 2,810 22,779 15,587 134,163 8,196 45,229 322,611 3,927,282

65 and over 7,827 32,534 109,640 1,116,109 24,285 88,953 820,334 11,328,502Footnotes at end of table

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Net loss Net income

Farm rental

Net loss Net income

AmountNumber

of returnsAmount

Royalty—continued Total rental and royalty




104

(89) (90) (91) (92) (93) (94) (95) (96)

All returns, total 4,886,331 56,287,538 5,146,366 547,401,480 2,798,624 132,696,270 543,776 20,612,089 Under 18 * 1,437 * 16,903 36,185 619,444 11,131 143,846 13,991 206,330

18 under 26 46,906 437,194 123,115 3,072,867 46,331 690,584 32,098 529,979

26 under 35 475,722 5,456,395 432,351 22,895,976 246,707 6,576,396 26,985 991,764

35 under 45 1,005,155 12,556,812 1,144,889 120,503,965 626,659 26,335,533 44,614 3,365,609

45 under 55 1,287,064 16,029,226 1,418,675 180,416,208 724,666 39,435,367 86,709 3,073,291

55 under 65 1,119,064 12,591,841 1,090,323 137,851,644 624,843 33,652,344 123,757 4,218,160

65 and over 950,984 9,199,168 900,829 82,041,376 518,287 25,862,201 215,623 8,226,957

Joint returns and returnsof surviving spouses, total 3,105,745 36,792,370 3,749,942 448,097,106 1,973,813 101,653,530 270,064 10,423,991 Under 26 14,225 135,827 24,024 725,831 6,697 134,560 * 1,947 * 8,254

26 under 35 257,517 2,906,384 279,100 15,855,714 137,468 4,061,632 12,454 362,699

35 under 45 643,749 8,004,785 878,196 98,497,103 465,420 20,513,621 31,105 1,910,829

45 under 55 856,335 10,648,907 1,103,543 153,463,375 540,876 30,169,090 60,215 2,153,131

55 under 65 752,489 8,712,710 843,711 115,910,028 467,588 26,257,441 83,075 2,607,165

65 and over 581,430 6,383,758 621,369 63,645,055 355,766 20,517,186 81,268 3,381,913

Returns of married persons filing separately, total 42,125 820,393 101,628 17,886,480 50,043 5,868,654 9,549 1,103,023 Under 26 0 0 * 709 * 16,460 ** ** * 3 * 12,749

26 under 35 3,688 135,872 6,160 685,857 ** 4,334 ** 130,048 378 63,410

35 under 45 5,918 92,813 32,065 5,339,344 11,803 948,764 482 438,234

45 under 55 11,776 231,415 23,961 4,252,924 11,208 2,128,390 2,983 118,776

55 under 65 12,646 170,896 20,925 3,761,644 14,938 1,500,330 2,433 205,041

65 and over 8,097 189,397 17,808 3,830,250 7,760 1,161,121 3,271 264,813

Returns of headsof households, total 386,101 4,266,194 204,723 14,447,232 117,419 3,603,650 17,189 676,891 Under 26 * 2,227 * 11,418 * 2,278 * 48,782 ** ** * 1,301 * 78,060

26 under 35 47,250 455,911 18,240 590,740 ** 14,700 ** 322,356 * 652 * 2,317

35 under 45 117,738 1,368,406 71,457 4,317,800 36,712 774,090 3,036 35,781

45 under 55 132,344 1,542,643 75,591 6,098,712 45,246 1,679,522 6,788 282,854

55 under 65 61,612 735,791 29,395 2,760,671 18,131 741,285 3,712 149,651

65 and over 24,931 152,026 7,763 630,527 2,631 86,397 1,699 128,227

Single returns, total 1,352,359 14,408,581 1,090,072 66,970,661 657,349 21,570,437 246,973 8,408,184 Under 26 31,891 306,852 132,289 2,901,237 49,983 691,377 42,838 637,245

26 under 35 167,267 1,958,229 128,851 5,763,665 90,988 2,070,853 13,501 563,337

35 under 45 237,750 3,090,808 163,171 12,349,719 112,724 4,099,058 9,991 980,765

45 under 55 286,609 3,606,261 215,579 16,601,197 127,337 5,458,363 16,722 518,530

55 under 65 292,317 2,972,444 196,292 15,419,301 124,187 5,153,288 34,537 1,256,304

65 and over 336,526 2,473,987 253,889 13,935,543 152,130 4,097,498 129,385 4,452,003Footnotes at end of table.

Total rental and royalty—continued

Estate and trustPartnership and S-corporation

AmountNumber

of returnsAmount

Numberof returns

Amount

Net incomeNet income Net lossNet loss

Numberof returns

AmountNumber

of returns





105

(97) (98) (99) (100) (101) (102) (103) (104)

All returns, total 46,935 2,505,195 555,923 9,931,284 1,422,020 24,624,543 7,622,280 29,415,079 Under 18 * 1,150 * 5,452 * 5,895 * 23,732 * 1,664 * 5,027 * 4,994 * 8,153

18 under 26 4,352 29,021 21,855 195,538 22,970 281,884 772,427 2,154,798

26 under 35 702 36,308 48,672 845,071 89,229 1,249,760 1,523,471 5,784,669

35 under 45 3,498 368,849 85,423 1,535,058 207,642 3,307,926 1,891,640 7,566,664

45 under 55 8,145 439,139 138,075 2,836,758 354,162 6,539,676 1,924,479 7,678,741

55 under 65 10,859 764,531 125,396 2,373,848 352,348 6,795,911 1,173,004 4,872,422

65 and over 18,229 861,894 130,607 2,121,278 394,004 6,444,359 332,266 1,349,633

Joint returns and returnsof surviving spouses, total 27,400 1,767,297 421,122 8,224,671 1,126,983 20,184,479 3,437,290 14,111,607 Under 26 * 316 * 3,493 6,873 96,974 7,350 110,819 98,576 315,159

26 under 35 91 3,686 33,662 611,192 59,260 882,222 555,421 2,152,810

35 under 45 1,957 271,591 71,335 1,308,744 170,504 2,770,446 863,998 3,655,271

45 under 55 5,826 372,614 107,052 2,359,997 286,934 5,442,945 978,652 3,996,311

55 under 65 8,356 500,811 106,138 2,088,230 292,018 5,891,342 709,992 3,033,533

65 and over 10,853 615,104 96,063 1,759,534 310,916 5,086,705 230,651 958,523

Returns of married persons filing separately, total 1,072 266,422 6,582 173,751 16,199 412,525 133,165 489,307 Under 26 0 0 0 0 * 119 * 6,567 * 2,996 * 7,035

26 under 35 * 11 * 7,915 0 0 * 2,318 * 12,511 24,657 78,100

35 under 45 333 22,017 * 1,680 * 31,679 601 31,258 39,094 158,418

45 under 55 333 22,669 2,252 57,866 4,317 136,496 35,602 152,879

55 under 65 198 152,906 377 11,589 4,234 108,152 26,984 70,650

65 and over 197 60,916 2,274 72,617 4,610 117,542 * 3,830 * 22,225

Returns of headsof households, total 706 30,116 9,649 100,815 38,030 474,444 1,374,830 5,021,033 Under 26 0 0 0 0 * 180 * 7,861 132,967 342,590

26 under 35 0 0 * 542 * 4,251 * 3,047 * 10,535 376,496 1,438,299

35 under 45 * 7 * 8,851 4,891 37,770 10,537 149,095 475,757 1,766,042

45 under 55 186 11,280 2,881 52,106 15,017 158,182 296,207 1,127,626

55 under 65 500 3,637 * 1,334 * 6,687 6,040 90,682 84,344 300,576

65 and over * 13 * 6,347 0 0 3,209 58,089 9,059 45,900

Single returns, total 17,758 441,359 118,570 1,432,047 240,807 3,553,096 2,676,996 9,793,132 Under 26 5,186 30,980 20,877 122,297 16,984 161,664 542,881 1,498,167

26 under 35 600 24,708 14,468 229,628 24,604 344,492 566,896 2,115,460

35 under 45 1,200 66,391 7,518 156,864 26,000 357,128 512,791 1,986,933

45 under 55 1,801 32,575 25,890 366,789 47,894 802,054 614,018 2,401,924

55 under 65 1,806 107,178 17,548 267,343 50,057 705,735 351,685 1,467,662

65 and over 7,165 179,527 32,271 289,127 75,270 1,182,023 88,725 322,986Footnotes at end of table.

Estate and trust—continued

Farm

Amount

Net loss

Numberof returns

AmountNumber

of returnsAmount

Net income Net loss

Numberof returns


Numberof returns

Amount




106

(105) (106) (107) (108) (109) (110) (111) (112)

All returns, total 22,587,781 382,324,621 15,011,961 167,186,633 343,077 19,888,233 6,378,944 41,578,697 Under 18 118,345 1,031,566 10,697 73,333 * 2,265 * 25,835 85,004 356,989

18 under 26 133,794 901,054 11,792 31,639 16,480 391,888 453,533 1,796,693

26 under 35 144,528 1,330,909 34,621 202,461 66,940 3,266,267 708,187 3,664,051

35 under 45 416,594 4,697,364 168,989 1,241,339 98,295 6,265,177 1,205,727 8,790,076

45 under 55 953,320 13,174,894 543,603 4,840,688 88,599 5,885,486 1,391,246 9,531,632

55 under 65 3,479,574 48,697,513 2,348,354 21,246,111 51,234 3,264,174 1,249,555 8,400,556

65 and over 17,341,626 312,491,321 11,893,905 139,551,062 19,265 789,405 1,285,693 9,038,700

Joint returns and returnsof surviving spouses, total 12,290,021 247,527,271 9,461,830 120,923,788 155,448 10,892,726 3,782,186 27,065,247 Under 26 * 5,130 * 41,707 * 1,911 * 3,820 * 1,261 * 49,883 33,182 82,389

26 under 35 56,841 568,897 22,931 151,280 19,738 1,238,196 341,590 1,838,408

35 under 45 218,884 2,660,700 129,571 1,016,220 47,638 3,375,162 789,011 5,710,570

45 under 55 642,463 9,133,359 455,216 4,221,932 49,859 3,633,760 964,817 6,663,492

55 under 65 2,360,616 35,399,893 1,835,108 17,772,355 26,749 2,132,487 857,389 6,270,865

65 and over 9,006,086 199,722,716 7,017,094 97,758,181 10,203 463,238 796,197 6,499,523

Returns of married persons filing separately, total 274,702 3,505,659 218,085 2,145,798 59,288 2,817,695 86,069 1,202,314 Under 26 * 634 * 4,399 0 0 * 629 * 20,448 * 2,930 * 16,283

26 under 35 999 8,802 * 999 * 3,741 6,317 201,317 10,936 72,016

35 under 45 5,240 54,321 * 2,654 * 20,550 19,430 982,305 17,335 272,792

45 under 55 9,231 229,522 8,232 99,645 14,808 877,298 29,264 306,201

55 under 65 47,570 486,165 35,246 281,124 13,996 648,282 12,971 274,184

65 and over 211,028 2,722,449 170,953 1,740,738 4,108 88,044 12,634 260,838

Returns of headsof households, total 667,074 7,981,007 338,360 2,491,756 10,228 660,663 451,821 2,585,326 Under 26 11,099 117,640 * 2,643 * 7,687 0 0 24,274 303,860

26 under 35 32,388 300,148 * 5,448 * 22,581 187 15,985 82,159 367,618

35 under 45 84,093 842,262 27,013 156,909 4,532 262,640 151,217 835,588

45 under 55 88,191 1,012,608 36,679 224,749 5,241 362,520 122,129 615,693

55 under 65 124,580 1,432,566 53,409 385,005 221 15,496 53,915 388,866

65 and over 326,724 4,275,783 213,168 1,694,826 * 48 * 4,022 18,128 73,701

Single returns, total 9,355,984 123,310,683 4,993,686 41,625,291 118,112 5,517,149 2,058,868 10,725,810 Under 26 235,277 1,768,874 17,935 93,466 16,855 347,392 478,151 1,751,150

26 under 35 54,300 453,062 5,243 24,859 40,698 1,810,769 273,501 1,386,009

35 under 45 108,377 1,140,081 9,750 47,659 26,695 1,645,070 248,164 1,971,127

45 under 55 213,435 2,799,405 43,476 294,362 18,690 1,011,908 275,037 1,946,245

55 under 65 946,808 11,378,889 424,591 2,807,628 10,267 467,908 325,280 1,466,640

65 and over 7,797,788 105,770,373 4,492,690 38,357,317 4,906 234,101 458,734 2,204,638Footnotes at end of table.

Social Security benefits Other income

Total

Numberof returns

AmountNumber

of returnsAmount

Foreign earned incomeexclusion

Numberof returns

Taxable

Numberof returns

Amount Amount

Net incomeMarital statusand age [1]




107

(113) (114) (115) (116) (117) (118) (119) (120)

All returns, total 228,414 5,438,442 922,895 86,369,141 2,008,658 30,139,091 271,290 1,881,848 Under 18 * 9 * 10 7,575 64,875 * 1,931 * 30,897 * 8 * 4

18 under 26 6,224 27,799 19,838 451,403 52,889 322,285 17,692 24,771

26 under 35 43,200 767,438 50,574 2,606,498 128,471 1,106,023 43,577 211,092

35 under 45 48,993 1,215,122 129,604 11,224,453 316,148 4,142,486 66,442 476,797

45 under 55 51,749 1,271,546 197,505 20,742,918 475,585 8,592,485 74,075 584,729

55 under 65 45,636 1,191,179 209,721 25,460,957 534,386 9,001,028 40,476 367,292

65 and over 32,603 965,348 308,079 25,818,038 499,249 6,943,887 29,020 217,163

Joint returns and returnsof surviving spouses, total 134,474 3,248,830 442,849 54,820,757 1,152,248 18,033,084 147,901 1,205,256 Under 26 ** ** * 1,520 * 24,737 7,953 12,446 * 4,632 * 5,895

26 under 35 ** 18,087 ** 337,773 23,117 1,360,777 47,263 449,098 26,260 146,368

35 under 45 26,776 733,237 58,800 7,379,732 157,287 2,340,306 32,029 286,442

45 under 55 34,622 834,629 89,128 12,655,808 278,603 5,004,494 39,588 345,555

55 under 65 33,082 674,411 102,205 16,650,125 342,645 5,854,017 28,725 298,901

65 and over 21,908 668,780 168,079 16,749,578 318,498 4,372,723 16,667 122,095

Returns of married persons filing separately, total 7,838 474,841 32,898 5,756,202 36,385 695,492 6,243 46,119 Under 26 ** ** * 119 * 1,696 0 0 0 0

26 under 35 ** 1,083 ** 17,137 * 2,059 * 101,992 4,149 56,517 * 7 * 32

35 under 45 2,924 83,740 5,284 662,284 5,348 81,246 3,663 14,901

45 under 55 1,626 93,494 5,743 1,170,294 10,920 265,755 2,355 13,401

55 under 65 1,506 234,036 14,210 2,463,066 12,605 232,155 165 2,531

65 and over 699 46,434 5,482 1,356,869 3,362 59,819 53 15,255

Returns of headsof households, total 19,524 394,830 44,655 2,735,110 237,092 2,289,032 37,658 195,613 Under 26 0 0 * 644 * 129 * 5,851 * 68,831 * 999 * 1,104

26 under 35 4,170 104,106 2,773 59,542 24,624 205,272 * 5,288 * 8,464

35 under 45 7,462 155,960 14,051 725,258 77,074 583,997 14,195 70,581

45 under 55 6,630 114,848 17,122 1,174,004 84,355 905,731 12,555 100,428

55 under 65 1,220 16,851 7,411 625,696 31,748 365,955 2,623 13,586

65 and over * 43 * 3,065 2,655 150,482 13,440 159,246 1,999 1,450

Single returns, total 66,578 1,319,942 402,493 23,057,072 582,933 9,121,483 79,488 434,859 Under 26 5,232 23,793 25,130 489,717 41,016 271,905 12,069 17,777

26 under 35 20,862 312,440 22,625 1,084,186 52,435 395,135 12,022 56,228

35 under 45 11,831 242,184 51,469 2,457,179 76,438 1,136,937 16,555 104,873

45 under 55 8,872 228,575 85,511 5,742,812 101,707 2,416,505 19,578 125,346

55 under 65 9,828 265,882 85,896 5,722,069 147,388 2,548,902 8,962 52,273

65 and over 9,953 247,069 131,863 7,561,109 163,948 2,352,098 10,302 78,364Footnotes at end of table.

Cancellation of debt

AmountNumber


Numberof returns

Numberof returns

Net loss

Numberof returns

Net operating loss Gambling earnings

Amount

Other income—continued




108

(121) (122) (123) (124) (125) (126) (127) (128)

All returns, total 36,050,434 123,020,191 3,299,773 12,876,504 9,091,081 7,463,755 3,654,214 925,997 Under 18 75,331 52,893 * 6,267 * 12,917 0 0 0 0

18 under 26 3,636,354 4,419,437 137,285 250,669 1,463,700 1,129,136 192,864 43,313

26 under 35 7,424,270 12,268,174 320,947 764,750 3,617,726 2,953,926 777,461 194,388

35 under 45 7,854,390 23,335,606 514,107 1,545,119 1,802,547 1,554,012 910,530 234,211

45 under 55 8,334,604 37,874,577 936,309 3,608,465 1,395,584 1,163,874 895,981 227,597

55 under 65 5,890,844 32,488,752 991,828 4,647,941 712,792 574,928 742,428 192,743

65 and over 2,834,642 12,580,752 393,030 2,046,642 98,731 87,880 134,950 33,745

Joint returns and returnsof surviving spouses, total 19,773,642 86,157,563 2,091,940 9,526,985 4,639,380 4,036,044 2,368,454 623,283 Under 26 437,383 582,282 12,073 25,155 221,285 173,233 *33610 * 7,486

26 under 35 3,207,409 6,564,861 134,763 395,308 1,710,233 1,508,334 411,295 108,126

35 under 45 4,666,464 16,468,622 322,503 1,096,683 1,114,795 980,191 648,721 171,919

45 under 55 5,426,357 28,162,384 602,845 2,606,600 968,530 853,407 642,480 167,515

55 under 65 4,025,518 24,468,665 697,151 3,624,477 544,548 449,257 524,754 140,504

65 and over 2,010,512 9,910,748 322,606 1,778,762 79,989 71,621 107,594 27,734

Returns of married persons filing separately, total 422,112 1,813,801 33,694 92,191 0 0 58,072 13,946 Under 26 13,562 10,597 0 0 0 0 * 4,001 * 935

26 under 35 60,541 90,773 * 2,862 * 4,794 0 0 * 8,654 * 1,964

35 under 45 103,916 342,318 5,896 18,703 0 0 17,748 4,275

45 under 55 123,935 532,980 12,169 29,261 0 0 17,203 4,218

55 under 65 87,997 621,575 10,256 31,312 0 0 9,183 2,232

65 and over 32,162 215,559 * 2,511 * 8,120 0 0 * 1,282 * 321

Returns of headsof households, total 4,288,587 8,324,622 239,500 598,654 859,745 585,793 349,043 83,951 Under 26 392,033 350,907 12,983 16,936 65,775 39,490 * 9,288 * 2,322

26 under 35 1,041,676 1,105,002 37,688 62,145 269,414 166,768 66,165 15,917

35 under 45 1,393,593 2,441,606 55,347 115,479 283,444 214,084 122,912 29,595

45 under 55 1,060,385 3,160,106 86,647 252,106 194,097 133,677 105,223 25,029

55 under 65 348,261 1,159,198 41,176 142,605 43,747 28,005 40,909 9,952

65 and over 52,640 107,803 5,658 9,384 * 3,268 * 3,769 * 4,545 * 1,136

Single returns, total 11,566,093 26,724,206 934,638 2,658,673 3,591,955 2,841,918 878,646 204,817 Under 26 2,868,708 3,528,544 118,496 221,495 1,176,640 916,412 145,965 32,569

26 under 35 3,114,644 4,507,538 145,634 302,503 1,638,079 1,278,824 291,346 68,381

35 under 45 1,690,417 4,083,060 130,360 314,254 404,307 359,737 121,149 28,422

45 under 55 1,723,928 6,019,108 234,648 720,499 232,957 176,789 131,075 30,836

55 under 65 1,429,068 6,239,313 243,244 849,546 124,497 97,666 167,582 40,055

65 and over 739,328 2,346,643 62,255 250,376 15,474 12,490 21,528 4,554Footnotes at end of table.

Student loaninterest deduction

AmountNumber

of returnsAmount

Numberof returns

Educator expensesdeduction

Amount

Total

Numberof returns

IRA payments

Numberof returns

Statutory adjustments


Amount




109

(129) (130) (131) (132) (133) (134) (135) (136)

All returns, total 4,543,382 10,578,961 478,999 6,780,483 592,526 1,500,881 17,840,382 24,759,998 Under 18 * 1,000 * 123 1,728 11,598 0 0 57,692 15,275

18 under 26 743,912 1,870,060 10,892 36,679 21,652 15,270 1,293,302 631,803

26 under 35 935,443 2,188,129 32,590 230,542 69,684 108,352 2,807,685 2,611,359

35 under 45 888,978 1,765,419 101,895 1,095,996 151,524 364,444 4,251,458 5,907,078

45 under 55 1,366,147 3,335,174 155,413 2,241,825 191,727 501,895 4,433,603 7,453,977

55 under 65 541,662 1,297,350 111,002 1,908,051 144,665 476,643 3,189,001 5,753,480

65 and over 66,241 122,705 65,478 1,255,792 13,274 34,276 1,807,640 2,387,026

Joint returns and returnsof surviving spouses, total 2,523,085 5,930,610 384,781 5,711,848 404,358 1,220,190 10,333,509 17,555,083 Under 26 * 62,862 * 153,533 1,651 6,769 * 1,784 * 2,232 163,602 113,403

26 under 35 376,996 883,821 23,135 159,098 39,688 81,069 1,225,884 1,421,246

35 under 45 541,667 1,054,856 88,482 938,994 108,700 306,868 2,516,085 4,070,625

45 under 55 1,056,493 2,664,133 129,045 1,980,220 130,552 391,112 2,893,594 5,616,690

55 under 65 431,953 1,066,973 92,550 1,630,776 111,028 405,178 2,213,841 4,478,191

65 and over 53,115 107,295 49,917 995,991 12,607 33,730 1,320,504 1,854,928

Returns of married persons filing separately, total 0 0 6,408 186,931 6,509 12,343 271,816 432,663 Under 26 0 0 ** ** 0 0 7,918 4,185

26 under 35 0 0 ** 331 ** 6,497 0 0 40,191 29,829

35 under 45 0 0 1,779 25,228 * 1,714 * 4,543 67,486 116,826

45 under 55 0 0 1,581 43,779 2,946 5,434 77,049 133,286

55 under 65 0 0 880 55,388 ** 1,849 ** 2,367 53,397 111,795

65 and over 0 0 1,837 56,039 ** ** 25,775 36,742

Returns of headsof households, total 666,195 1,489,203 10,103 118,602 30,841 54,325 2,324,857 2,070,708 Under 26 * 67,519 * 132,533 ** ** * 1,998 * 669 244,016 147,801

26 under 35 108,087 235,617 ** 1,413 ** 7,814 * 4,290 * 3,905 590,551 417,992

35 under 45 203,839 436,222 2,218 32,893 6,192 6,983 769,734 727,911

45 under 55 210,438 499,270 5,727 53,245 14,450 32,734 524,107 562,665

55 under 65 70,766 176,208 688 21,540 ** 3,911 ** 10,035 168,499 191,492

65 and over 5,546 9,353 58 3,108 ** ** 27,951 22,845

Single returns, total 1,354,102 3,159,147 77,707 763,103 150,817 214,023 4,910,200 4,701,544 Under 26 614,531 1,584,117 10,965 40,793 17,870 12,369 935,459 381,689

26 under 35 450,360 1,068,691 7,716 57,848 25,706 23,378 951,059 742,291

35 under 45 143,473 274,342 9,416 98,880 34,918 46,050 898,154 991,715

45 under 55 99,216 171,771 19,060 164,581 43,779 72,616 938,853 1,141,336

55 under 65 38,943 54,169 16,884 200,348 27,886 59,086 753,265 972,001

65 and over 7,579 6,056 13,667 200,653 * 658 * 523 433,410 472,510Footnotes at end of table.

AmountAmountNumber

of returnsNumber

of returnsAmount

Numberof returns

One-half of deduction forself-employment tax

Amount

Tuition and feesdeduction

Domestic productionactivities deduction

Health savingsaccount deduction

Numberof returns





110

(137) (138) (139) (140) (141) (142) (143) (144)

All returns, total 1,119,044 2,903,022 1,191,135 22,262,415 1,164,446 352,592 599,587 9,496,674 Under 18 * 999 * 2,547 0 0 * 6,644 * 1,738 0 0

18 under 26 162,069 207,775 4,252 50,922 75,195 7,132 * 1,999 * 4,597

26 under 35 383,442 824,954 63,577 828,067 96,863 14,842 18,744 121,799

35 under 45 272,201 825,473 219,438 3,942,700 155,906 28,133 107,915 1,365,829

45 under 55 161,762 557,308 410,740 7,622,765 254,223 80,225 190,143 3,525,681

55 under 65 118,356 405,716 348,147 7,339,989 241,658 66,927 167,807 3,142,472

65 and over 20,215 79,249 144,980 2,477,972 333,957 153,594 112,978 1,336,295

Joint returns and returnsof surviving spouses, total 531,806 1,746,986 915,538 17,988,398 622,378 194,743 232,962 3,574,203 Under 26 27,158 52,248 * 151 * 2,204 7,928 452 0 0

26 under 35 174,958 439,000 39,285 571,254 47,579 9,283 3,897 28,536

35 under 45 153,107 533,350 169,708 3,145,618 92,992 17,781 28,066 409,650

45 under 55 92,589 380,964 322,411 6,310,008 150,461 55,793 60,862 1,198,473

55 under 65 69,249 282,392 272,650 5,910,742 154,734 41,838 71,384 1,196,451

65 and over 14,745 59,032 111,333 2,048,572 168,684 69,597 68,752 741,093

Returns of married persons filing separately, total 18,253 32,213 15,650 248,349 14,973 3,306 25,585 476,810 Under 26 * 1,640 * 4,294 * 8 * 473 0 0 0 0

26 under 35 * 5,001 * 3,855 * 1,024 * 1,258 * 1,002 * 26 * 2,995 * 17,999

35 under 45 6,525 13,502 3,632 63,638 2,904 475 2,333 43,713

45 under 55 * 1,673 * 4,549 4,242 49,841 6,357 1,375 11,981 161,709

55 under 65 * 3,270 * 4,712 5,129 115,104 2,064 267 6,456 179,892

65 and over * 145 * 1,302 1,615 18,035 2,647 1,163 1,821 73,495

Returns of headsof households, total 88,438 198,549 43,247 613,901 99,543 21,569 94,867 1,561,112 Under 26 * 5,994 * 6,258 * 1,003 * 2,837 * 2,652 * 130 0 0

26 under 35 29,064 71,944 850 9,375 11,041 1,227 4,402 36,153

35 under 45 34,792 70,343 9,595 129,997 30,231 4,388 32,966 417,985

45 under 55 13,168 39,566 23,595 339,086 31,102 11,254 38,954 756,572

55 under 65 5,420 10,439 8,116 119,876 18,676 4,007 16,479 314,178

65 and over 0 0 * 88 * 12,730 * 5,840 * 563 2,065 36,223

Single returns, total 480,547 925,274 216,700 3,411,768 427,552 132,974 246,174 3,884,549 Under 26 128,276 147,522 3,090 45,407 71,258 8,288 * 1,999 * 4,597

26 under 35 174,420 310,155 22,419 246,181 37,242 4,306 7,449 39,110

35 under 45 77,778 208,278 36,504 603,447 29,779 5,490 44,550 494,480

45 under 55 54,332 132,230 60,493 923,830 66,303 11,804 78,347 1,408,928

55 under 65 40,418 108,174 62,251 1,194,266 66,184 20,815 73,489 1,451,950

65 and over 5,325 18,915 31,944 398,636 156,786 82,271 40,340 485,484Footnotes at end of table.

AmountNumber

of returns

Moving expensesadjustment

Payments to aKeogh plan

Penalty on earlywithdrawal of savings

Alimony paid

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns






111

(145) (146) (147) (148) (149) (150) (151) (152)

All returns, total 3,838,721 21,283,306 10,972 21,748 135,102 420,756 139,569 1,295,091 Under 18 0 0 0 0 * 2,286 * 8,696 0 0

18 under 26 62,055 107,631 0 0 14,637 35,571 12,255 28,865

26 under 35 350,471 1,138,973 * 3 * 5 33,865 91,242 24,649 158,192

35 under 45 777,832 4,151,796 2,729 4,437 45,364 127,928 30,385 399,479

45 under 55 1,120,346 7,012,261 2,886 7,078 23,162 104,660 34,933 411,691

55 under 65 953,942 6,403,064 5,212 10,016 14,024 49,030 23,785 205,182

65 and over 574,076 2,469,581 * 141 * 211 1,763 3,631 13,561 91,681

Joint returns and returnsof surviving spouses, total 2,591,622 16,927,933 7,367 17,106 72,345 170,003 75,624 870,077 Under 26 17,454 39,968 0 0 * 2,022 * 1,978 * 638 * 3,619

26 under 35 184,358 782,690 * 3 * 5 12,499 26,106 10,206 127,139

35 under 45 536,961 3,427,172 * 1,097 * 3,097 31,251 70,904 15,223 226,728

45 under 55 752,795 5,588,289 2,065 5,546 17,891 36,551 22,424 295,452

55 under 65 672,392 5,033,996 4,062 8,246 7,433 31,088 15,620 154,532

65 and over 427,662 2,055,817 * 141 * 211 * 1,249 * 3,376 11,512 62,607

Returns of married persons filing separately, total 55,802 258,874 * 80 * 108 * 2,638 * 926 5,333 44,501 Under 26 * 4 * 37 0 0 0 0 0 0

26 under 35 5,052 22,735 0 0 0 0 * 999 * 1,998

35 under 45 5,404 27,352 0 0 * 999 * 449 * 1,644 * 14,741

45 under 55 17,821 79,258 * 39 * 49 0 0 * 1,646 * 19,929

55 under 65 19,214 109,258 * 41 * 60 * 1,639 * 476 * 1,044 * 7,834

65 and over 8,307 20,234 0 0 0 0 0 0

Returns of headsof households, total 191,729 806,634 * 339 * 833 10,728 39,626 26,460 80,296 Under 26 0 0 0 0 * 999 * 1,689 * 999 * 200

26 under 35 19,106 49,698 0 0 * 5,132 * 13,785 * 7,785 * 12,702

35 under 45 60,509 222,561 0 0 * 2,963 * 12,133 8,291 20,955

45 under 55 89,200 417,667 * 339 * 833 * 634 * 8,368 5,448 27,447

55 under 65 19,456 108,023 0 0 * 1,001 * 3,651 * 3,938 * 18,993

65 and over 3,457 8,685 0 0 0 0 0 0

Single returns, total 999,568 3,289,865 * 3,186 * 3,701 49,391 210,201 32,152 300,216 Under 26 44,596 67,626 0 0 13,903 40,600 10,618 25,046

26 under 35 141,954 283,850 0 0 16,234 51,350 * 5,659 * 16,353

35 under 45 174,958 474,711 * 1,633 * 1,339 10,151 44,441 5,227 137,055

45 under 55 260,530 927,047 * 444 * 651 * 4,637 * 59,741 5,415 68,864

55 under 65 242,881 1,151,787 * 1,110 * 1,711 * 3,952 * 13,815 3,184 23,824

65 and over 134,649 384,845 0 0 * 515 * 254 2,050 29,074Footnotes at end of table.

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Medical savingsaccount deduction

Certain business expensesof reservists, performing artists,

etc.Other adjustments [3]

Amount

Self-employed healthinsurance deduction





112

(153) (154) (155) (156) (157) (158) (159)

All returns, total 90,510,904 635,824,934 11,703,100 18,356,722 50,544,470 1,333,036,542 282,613,371 Under 18 3,042,184 8,601,970 * 999 * 1,298 56,604 598,466 166,071

18 under 26 22,313,491 124,122,107 11,297 14,186 1,059,904 14,988,701 24,617,193

26 under 35 17,229,266 124,394,936 15,174 18,652 6,715,093 138,332,508 52,916,743

35 under 45 14,742,344 113,942,051 26,946 31,155 12,098,501 315,019,404 74,908,778

45 under 55 12,764,071 99,550,916 66,238 78,167 13,382,769 364,740,954 63,740,429

55 under 65 8,995,507 73,083,415 283,856 313,958 10,005,999 275,719,708 36,277,012

65 and over 11,424,041 92,129,539 11,298,591 17,899,306 7,225,599 223,636,800 29,987,145

Joint returns and returnsof surviving spouses, total 23,957,147 255,949,756 5,985,953 10,849,709 29,622,775 929,523,790 165,477,336 Under 26 1,265,855 13,513,384 * 1,999 * 2,099 217,666 4,135,871 4,394,953

26 under 35 3,896,583 41,614,140 * 4,296 * 4,511 3,427,451 84,816,525 25,659,377

35 under 45 4,306,348 45,973,695 15,819 16,883 7,566,854 228,767,734 46,915,254

45 under 55 4,510,904 48,193,823 45,540 51,342 8,376,045 267,290,668 42,906,358

55 under 65 4,273,981 45,681,109 265,093 289,600 6,225,716 202,813,970 25,479,951

65 and over 5,703,477 60,973,606 5,653,206 10,485,274 3,809,043 141,699,021 20,121,442

Returns of married persons filing separately, total 1,444,981 7,679,895 111,300 117,466 1,185,837 27,013,079 3,699,192 Under 26 154,689 823,526 0 0 18,606 172,933 193,703

26 under 35 291,944 1,549,680 0 0 160,162 2,322,139 638,742

35 under 45 341,277 1,815,370 * 645 * 677 315,725 6,502,539 1,138,776

45 under 55 339,339 1,801,943 0 0 312,096 6,762,421 913,059

55 under 65 201,869 1,072,062 0 0 254,868 6,044,701 552,868

65 and over 115,862 617,315 110,656 116,789 124,380 5,208,347 262,044

Returns of headsof households, total 16,416,723 128,603,777 314,919 413,375 4,645,274 91,684,382 54,298,587 Under 26 2,547,279 19,954,757 * 999 * 1,298 94,968 1,345,282 6,565,886

26 under 35 4,722,192 37,006,060 * 4,649 * 6,044 685,812 11,907,426 14,624,442

35 under 45 4,988,275 39,051,850 * 5,575 * 7,247 1,651,989 31,452,296 17,930,699

45 under 55 2,958,071 23,175,185 * 3,934 * 5,114 1,564,738 33,115,903 11,061,524

55 under 65 901,492 7,069,559 * 2,983 * 3,878 539,528 11,301,328 3,280,971

65 and over 299,414 2,346,365 296,778 389,792 108,239 2,562,149 835,066

Single returns, total 48,692,053 243,591,506 5,290,927 6,976,173 15,090,583 284,815,290 59,138,256 Under 26 21,387,852 98,432,410 * 9,298 * 12,087 785,269 9,933,081 13,628,723

26 under 35 8,318,547 44,225,056 * 6,228 * 8,097 2,441,668 39,286,419 11,994,182

35 under 45 5,106,444 27,101,136 * 4,908 * 6,348 2,563,933 48,296,836 8,924,049

45 under 55 4,955,758 26,379,965 16,763 21,710 3,129,889 57,571,962 8,859,488

55 under 65 3,618,165 19,260,685 15,780 20,480 2,985,888 55,559,710 6,963,223

65 and over 5,305,287 28,192,253 5,237,951 6,907,451 3,183,937 74,167,283 8,768,592Footnotes at end of table.

Numberof returns

Basic standard deduction ExemptionsMarital statusand age [1]

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Additional standard deduction Total itemized deductions





113

(160) (161) (162) (163) (164) (165) (166)

All returns, total 943,171,372 110,533,209 6,063,263,892 4,108,964 24,109,512 110,547,299 1,179,538,578 Under 18 559,427 1,308,180 7,971,889 23,254 40,566 1,304,584 1,306,747

18 under 26 83,535,171 15,075,307 191,224,281 15,447 93,865 15,070,230 25,807,245

26 under 35 178,988,667 18,615,000 632,387,760 242,931 865,649 18,616,405 105,765,227

35 under 45 249,893,174 21,988,105 1,272,073,233 1,005,271 4,325,080 21,996,940 250,223,971

45 under 55 210,332,379 22,440,279 1,638,945,987 1,311,058 6,929,896 22,448,035 338,985,033

55 under 65 119,941,816 16,627,519 1,305,954,536 854,605 5,790,374 16,629,171 266,326,155

65 and over 99,920,739 14,478,818 1,014,706,206 656,398 6,064,082 14,481,935 191,124,200

Joint returns and returnsof surviving spouses, total 547,470,582 46,247,756 4,176,229,914 3,081,809 18,927,152 46,270,143 844,456,828 Under 26 14,914,181 1,035,300 26,293,285 1,795 4,011 1,035,943 3,475,003

26 under 35 86,619,812 6,126,338 317,315,755 140,151 546,529 6,129,082 53,722,874

35 under 45 155,292,609 10,434,539 896,226,690 782,479 3,583,367 10,440,301 182,062,293

45 under 55 140,175,615 11,675,898 1,232,285,218 1,043,504 5,749,438 11,682,321 262,549,793

55 under 65 83,644,287 9,495,384 999,601,160 665,845 4,648,724 9,497,202 208,074,774

65 and over 66,824,078 7,480,296 704,507,805 448,035 4,395,083 7,485,293 134,572,092

Returns of married persons filing separately, total 12,273,803 2,316,588 133,247,649 161,284 764,053 2,316,917 28,044,054 Under 26 656,749 144,342 1,888,911 * 674 * 1,590 144,342 254,025

26 under 35 2,151,266 392,526 11,457,753 12,781 22,622 392,530 2,026,488

35 under 45 3,808,807 592,527 33,551,559 43,642 124,963 592,566 7,125,230

45 under 55 2,987,879 578,579 33,551,529 41,222 170,769 578,687 7,281,030

55 under 65 1,822,244 410,066 28,798,705 36,922 192,131 410,175 6,129,155

65 and over 846,858 198,548 23,999,193 26,043 251,978 198,616 5,228,125

Returns of headsof households, total 183,956,308 13,909,541 321,557,629 297,635 988,028 13,913,259 51,130,093 Under 26 22,276,144 1,177,332 11,051,077 * 1,846 * 7,572 1,177,517 1,328,804

26 under 35 49,635,081 3,242,260 49,383,545 26,124 44,657 3,243,592 6,508,782

35 under 45 60,761,113 4,648,773 103,622,966 92,890 230,534 4,651,580 15,849,993

45 under 55 37,385,653 3,430,914 106,428,913 120,795 487,894 3,431,139 18,446,705

55 under 65 11,080,253 1,119,836 40,888,440 47,009 177,643 1,119,005 7,259,662

65 and over 2,818,063 290,426 10,182,689 8,971 39,727 290,427 1,736,148

Single returns, total 199,470,680 48,059,325 1,432,228,701 568,236 3,430,279 48,046,980 255,907,603 Under 26 46,247,523 14,026,513 159,962,896 34,386 121,258 14,017,011 22,056,159

26 under 35 40,582,508 8,853,877 254,230,707 63,876 251,841 8,851,201 43,507,083

35 under 45 30,030,646 6,312,266 238,672,019 86,260 386,215 6,312,492 45,186,456

45 under 55 29,783,232 6,754,889 266,680,327 105,537 521,795 6,755,888 50,707,505

55 under 65 23,395,032 5,602,233 236,666,232 104,829 771,876 5,602,788 44,862,564

65 and over 29,431,740 6,509,548 276,016,519 173,349 1,377,294 6,507,599 49,587,835

Amount

Taxable income Alternative minimum tax Income tax before credits

Numberof returns

AmountNumber

of returnsNumber

of returnsAmount

Exemptions—continuedMarital status

and age [1]

Amount

* Estimate should be used with caution because of the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.[1] Age for joint returns was based on the primary taxpayer's age.[2] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.[3] Other adjustments does not include the foreign housing adjustment.[4] Less than $500.NOTE: Detail may not add to totals because of rounding.




114

(1) (2) (3) (4) (5) (6) (7)

All returns, total 36,624,595 3,130,183,733 32,287,247 2,165,072,018 30,248,629 96,427,465 3,112,399 Under 18 56,671 2,671,138 6,324 387,563 54,272 272,173 12,887

18 under 26 503,592 22,393,768 481,259 18,245,747 292,320 337,772 10,143

26 under 35 5,529,377 350,890,278 5,390,022 311,280,443 4,022,644 3,220,909 95,476

35 under 45 10,984,783 905,526,109 10,542,936 736,469,465 8,687,522 11,327,743 435,535

45 under 55 9,940,703 943,118,590 9,417,412 712,389,844 8,385,853 19,511,005 730,816

55 under 65 5,676,867 540,351,663 4,965,107 320,135,044 5,056,379 21,590,630 614,831

65 and over 3,932,601 365,232,187 1,484,188 66,163,912 3,749,638 40,167,232 1,212,711

Joint returns and returnsof surviving spouses, total 24,246,676 2,450,106,010 22,300,528 1,718,249,423 20,862,076 65,333,652 2,066,247 Under 26 195,586 10,146,155 192,907 9,186,456 138,932 50,365 689

26 under 35 3,496,670 255,616,129 3,424,821 228,222,576 2,707,355 1,834,744 75,592

35 under 45 7,653,950 725,037,664 7,424,584 588,723,816 6,375,111 8,512,251 335,963

45 under 55 6,890,862 764,393,797 6,642,777 577,046,612 6,021,891 15,289,301 551,980

55 under 65 3,856,995 437,364,586 3,469,990 260,091,167 3,554,931 16,328,166 448,876

65 and over 2,152,612 257,547,680 1,145,449 54,978,795 2,063,856 23,318,824 653,147

Returns of married persons filing separately, total 1,003,008 59,919,781 896,944 38,186,246 682,753 2,336,524 44,198 Under 26 * 11,747 * 302,111 * 11,747 * 289,829 * 5,482 * 1,099 **

26 under 35 183,178 7,176,509 174,813 6,185,502 106,286 75,924 ** 1,288

35 under 45 346,256 17,795,913 324,633 13,599,068 225,892 373,111 5,072

45 under 55 264,703 16,380,131 245,893 11,339,797 184,017 501,571 12,578

55 under 65 140,702 11,114,290 121,007 5,564,582 109,393 617,899 6,692

65 and over 56,423 7,150,828 18,850 1,207,469 51,682 766,919 18,569

Returns of headsof households, total 2,469,904 125,167,244 2,283,442 101,023,117 1,708,593 2,009,086 73,944 Under 26 * 15,533 * 521,973 * 15,490 * 489,254 * 6,007 * 3,734 **

26 under 35 328,327 12,697,392 317,345 12,053,232 168,369 45,938 ** 272

35 under 45 972,919 46,071,749 913,711 39,951,744 630,939 462,743 12,119

45 under 55 839,840 48,064,211 777,817 38,073,838 641,087 788,084 38,810

55 under 65 246,956 13,589,097 223,112 8,990,690 200,134 274,425 13,601

65 and over 66,328 4,222,822 35,966 1,464,359 62,057 434,161 9,142

Single returns, total 8,905,007 494,990,697 6,806,334 307,613,231 6,995,206 26,748,204 928,009 Under 26 337,398 14,094,667 267,439 8,667,771 196,169 554,746 22,328

26 under 35 1,521,201 75,400,248 1,473,044 64,819,132 1,040,634 1,264,303 18,336

35 under 45 2,011,658 116,620,783 1,880,008 94,194,837 1,455,581 1,979,638 82,382

45 under 55 1,945,298 114,280,451 1,750,924 85,929,596 1,538,859 2,932,049 127,447

55 under 65 1,432,214 78,283,691 1,150,997 45,488,605 1,191,921 4,370,141 145,663

65 and over 1,657,238 96,310,858 283,922 8,513,289 1,572,042 15,647,327 531,853Footnotes at end of table.


Numberof

returns


less deficit

Salaries and wages

Numberof returns

Taxable interest

Numberof returns

AmountNumber

of returnsAmount

Table 2a. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions, by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 1997[All figures are estimates based on samples—money amounts are in thousands of dollars]

Tax-exemptinterest



115

(8) (9) (10) (11) (12) (13) (14)

All returns, total 39,178,191 15,393,873 84,952,495 17,674,352 13,296,063 186,029 3,225,174 Under 18 51,973 51,398 253,128 20,698 25,516 * 999 70,636

18 under 26 121,436 110,512 424,553 136,136 66,412 * 3 * 2,214

26 under 35 521,442 1,652,755 3,093,779 2,614,344 1,389,421 * 6,203 * 23,736

35 under 45 2,769,681 3,908,945 9,155,283 5,733,523 3,860,653 48,720 654,312

45 under 55 5,529,856 4,176,242 16,205,646 5,138,145 4,041,046 69,335 1,292,923

55 under 65 6,406,763 2,832,312 17,311,383 2,699,045 2,303,156 45,184 880,663

65 and over 23,777,038 2,661,709 38,508,723 1,332,462 1,609,859 15,585 300,691

Joint returns and returnsof surviving spouses, total 24,607,369 10,797,139 56,374,264 12,207,176 10,060,519 12,935 115,075 Under 26 10,412 29,824 24,222 56,540 24,215 0 0

26 under 35 245,170 1,151,156 1,843,695 1,763,889 969,450 * 2,110 * 12,694

35 under 45 1,920,328 2,943,726 6,705,150 4,130,847 2,958,492 * 2,836 * 24,857

45 under 55 4,291,834 3,127,483 12,376,296 3,572,104 3,100,319 4,525 23,749

55 under 65 4,874,035 2,061,176 13,011,199 1,880,048 1,843,834 3,454 53,744

65 and over 13,265,590 1,483,775 22,413,703 803,748 1,164,208 * 10 * 32

Returns of married persons filing separately, total 1,004,679 285,693 2,085,836 518,007 294,906 * 5,342 * 14,413 Under 26 ** * 1,201 * 2,815 * 4,223 * 220 0 0

26 under 35 ** 20,303 39,231 60,393 85,125 34,482 * 2,893 * 2,407

35 under 45 76,602 73,792 285,315 185,575 96,267 * 122 * 1,946

45 under 55 177,162 79,842 385,244 149,825 86,330 * 2,318 * 9,604

55 under 65 136,744 54,297 579,946 77,770 45,187 * 8 * 455

65 and over 593,867 37,330 772,123 15,488 32,420 0 0

Returns of headsof households, total 662,853 652,279 1,866,102 1,252,555 771,085 77,609 1,402,298 Under 26 ** * 2,904 * 5,198 * 6,064 * 1,857 0 0

26 under 35 ** 12,128 43,633 71,429 143,437 68,798 * 1,199 * 8,635

35 under 45 97,003 223,984 362,107 487,209 292,886 33,065 402,199

45 under 55 228,824 252,009 820,506 455,790 318,831 31,924 767,990

55 under 65 108,366 93,990 309,362 129,117 66,699 9,311 195,746

65 and over 216,532 35,759 297,501 30,938 22,015 * 2,109 * 27,728

Single returns, total 12,903,291 3,658,762 24,626,292 3,696,614 2,169,554 90,142 1,693,388 Under 26 162,250 127,982 645,446 90,007 65,636 * 1,002 * 72,850

26 under 35 244,589 418,735 1,118,262 621,892 316,692 0 0

35 under 45 675,749 667,442 1,802,711 929,892 513,007 12,697 225,310

45 under 55 832,036 716,908 2,623,600 960,425 535,567 30,567 491,579

55 under 65 1,287,618 622,849 3,410,877 612,110 347,437 32,410 630,718

65 and over 9,701,049 1,104,845 15,025,397 482,288 391,215 13,466 272,931Footnotes at end of table.

Numberof returns

Amount

Dividends

Numberof returns

State income tax refunds

AmountAmount


Tax-exemptinterest—continued

Alimony received

Numberof returns

Amount

Table 2a. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions, by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 1997—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]


116

(15) (16) (17) (18) (19) (20) (21)

All returns, total 7,863,903 132,124,608 12,976,339 285,368,804 978,219 -1,055,774 2,317,599 Under 18 * 427 * -311 42,037 1,132,527 4,207 2,846 * 4,271

18 under 26 73,919 226,550 84,764 1,772,647 3,277 -1,266 * 4,509

26 under 35 1,032,838 9,482,163 1,396,590 11,563,537 78,184 -215,830 112,462

35 under 45 2,493,496 43,769,352 3,222,284 50,329,762 250,451 -521,031 266,206

45 under 55 2,370,344 46,678,844 3,437,780 74,764,095 265,281 -352,155 303,629

55 under 65 1,294,589 23,939,849 2,383,707 69,124,715 210,873 -66,360 436,989

65 and over 598,290 8,028,160 2,409,178 76,681,519 165,947 98,022 1,189,533

Joint returns and returnsof surviving spouses, total 6,264,521 108,601,743 9,139,356 219,918,185 769,261 -936,521 1,606,819 Under 26 50,891 115,147 26,935 212,424 * 1,639 * 2,112 * 999

26 under 35 801,525 7,743,376 1,010,693 7,364,209 59,823 -162,200 80,948

35 under 45 1,998,671 35,942,476 2,430,433 40,575,717 196,639 -413,717 201,974

45 under 55 1,896,768 37,795,587 2,552,806 60,381,497 225,744 -316,717 213,425

55 under 65 1,050,724 20,141,417 1,781,176 57,605,632 176,793 -65,550 314,156

65 and over 465,942 6,863,740 1,337,312 53,778,706 108,622 19,551 795,317

Returns of married persons filing separately, total 139,205 2,237,323 213,652 8,392,602 10,110 5,920 18,023 Under 26 * 4,222 * -9,130 * 1,201 * 5,753 0 0 0

26 under 35 19,098 228,142 29,924 329,818 262 3,592 0

35 under 45 48,807 817,685 51,601 1,661,090 3,132 -7,351 * 5,320

45 under 55 36,496 524,900 62,196 2,059,405 1,842 -6,328 * 5,563

55 under 65 20,431 431,534 36,923 2,212,839 2,225 36,477 4,315

65 and over 10,151 244,193 31,806 2,123,698 2,649 -20,470 2,825

Returns of headsof households, total 335,820 4,262,973 536,873 5,229,244 22,180 9,425 98,471 Under 26 * 3,156 * 16,730 * 2,904 * 1,357 0 0 0

26 under 35 46,298 150,087 33,299 77,629 * 2,121 * 1,153 * 12,962

35 under 45 120,761 1,376,884 165,806 1,269,088 7,614 -40,586 24,113

45 under 55 129,072 2,250,385 228,509 2,494,004 7,938 35,481 23,156

55 under 65 29,401 424,148 70,205 795,065 3,228 12,656 20,273

65 and over 7,132 44,739 36,150 592,101 1,279 721 17,968

Single returns, total 1,124,358 17,022,568 3,086,458 51,828,773 176,669 -134,598 594,287 Under 26 16,077 103,493 95,760 2,685,641 5,845 -532 * 7,781

26 under 35 165,917 1,360,558 322,674 3,791,881 15,978 -58,375 18,552

35 under 45 325,257 5,632,307 574,443 6,823,868 43,066 -59,378 34,800

45 under 55 308,008 6,107,972 594,269 9,829,190 29,757 -64,591 61,485

55 under 65 194,033 2,942,751 495,402 8,511,179 28,627 -49,942 98,245

65 and over 115,066 875,488 1,003,909 20,187,013 53,396 98,221 373,424Footnotes at end of table.

Sales of property other thancapital assets, net gain less loss

Sales of capital assets,net gain less loss

Business or professionnet income less loss

AmountNumber

of returnsNumber

of returns


AmountNumber

of returnsAmount

Numberof returns

Taxable IRAdistributions




117

(22) (23) (24) (25) (26) (27) (28)

All returns, total 30,865,943 6,999,140 116,079,602 3,105,794 36,567,306 3,440,583 22,947,804 Under 18 * 16,158 * 1,244 * 4,929 2,513 654 * 353 * 10,409

18 under 26 * 9,032 7,930 62,613 13,595 48,238 10,502 56,525

26 under 35 727,358 347,853 1,871,074 146,736 692,483 257,928 1,486,059

35 under 45 2,623,773 834,287 6,249,843 577,915 4,480,554 904,458 5,544,769

45 under 55 3,364,675 1,218,992 14,505,849 827,083 8,585,170 1,043,967 7,151,977

55 under 65 7,613,521 1,942,504 37,694,796 778,753 10,129,774 765,268 5,509,137

65 and over 16,511,427 2,646,329 55,690,497 759,199 12,630,434 458,108 3,188,928

Joint returns and returnsof surviving spouses, total 23,365,217 4,733,680 83,843,911 2,282,564 28,096,045 2,526,491 17,231,252 Under 26 * 2,900 * 5,482 * 55,231 ** ** * 5,593 * 38,557

26 under 35 461,562 262,853 1,385,248 ** 115,544 ** 458,126 188,398 969,779

35 under 45 1,970,039 637,906 4,351,700 447,568 3,666,801 682,029 4,125,917

45 under 55 2,423,893 916,794 11,375,569 632,233 6,937,002 760,686 5,560,945

55 under 65 6,151,537 1,372,815 28,367,500 624,557 8,203,528 590,776 4,355,575

65 and over 12,355,285 1,537,829 38,308,663 462,661 8,830,588 299,010 2,180,480

Returns of married persons filing separately, total 247,546 149,318 1,910,288 47,198 640,460 53,100 395,112 Under 26 0 0 0 0 0 0 0

26 under 35 0 * 6,463 * 34,143 1,126 3,880 5,996 78,663

35 under 45 * 41,494 23,366 123,403 7,530 119,751 12,195 61,667

45 under 55 * 26,345 36,386 299,233 14,818 198,186 17,517 76,951

55 under 65 124,167 45,545 784,835 9,635 126,238 6,445 59,472

65 and over 55,541 37,558 668,673 14,088 192,405 10,947 118,359

Returns of headsof households, total 1,118,191 304,867 4,493,123 121,358 966,351 185,317 1,217,508 Under 26 0 0 0 ** ** 0 0

26 under 35 * 78,066 19,459 104,185 ** 7,495 ** 43,637 19,019 144,456

35 under 45 208,214 80,996 902,123 43,315 262,765 56,813 389,687

45 under 55 284,633 93,426 1,100,901 53,517 406,510 71,130 445,223

55 under 65 302,332 82,585 1,684,203 13,546 132,624 27,665 175,965

65 and over 244,945 28,402 701,710 3,484 120,814 10,691 62,177

Single returns, total 6,134,989 1,811,274 25,832,280 654,675 6,864,450 675,675 4,103,931 Under 26 * 22,289 * 3,691 * 12,312 12,452 28,074 5,262 28,376

26 under 35 187,729 59,078 347,498 26,225 207,657 44,516 293,161

35 under 45 404,026 92,019 872,616 79,502 431,235 153,421 967,499

45 under 55 629,804 172,386 1,730,146 126,514 1,043,472 194,634 1,068,858

55 under 65 1,035,485 441,559 6,858,257 131,014 1,667,385 140,382 918,125

65 and over 3,855,656 1,042,541 16,011,450 278,967 3,486,627 137,460 827,911Footnotes at end of table.

AmountNumber

of returns


Taxable IRAdistributions—

continuedTaxable pensions and annuities Rent and royalty net income Rent and royalty net loss

AmountAmountNumber

of returnsAmount

Numberof returns



118

(29) (30) (31) (32) (33) (34) (35)

All returns, total 247,404 1,730,816 4,057,509 164,763,424 313,620 7,022,954 669,965 Under 18 * 1,199 * 580 14,519 432,995 5,064 82,224 0

18 under 26 ** ** 25,073 796,041 5,710 150,178 * 2,167

26 under 35 ** 5,107 ** 87,575 362,915 8,873,699 9,379 484,858 52,733

35 under 45 32,996 154,830 1,010,710 46,188,179 56,194 1,203,773 167,040

45 under 55 63,603 273,701 1,139,825 54,082,067 71,862 1,107,035 207,376

55 under 65 50,513 217,138 810,563 33,338,089 57,771 1,059,311 174,512

65 and over 93,985 996,993 693,903 21,052,355 107,641 2,935,575 66,137

Joint returns and returnsof surviving spouses, total 171,367 982,211 3,192,005 139,434,577 177,819 3,335,857 554,808 Under 26 ** ** 12,169 275,771 * 1,001 * 2,380 * 971

26 under 35 ** 5,065 ** 57,112 275,274 6,652,693 5,756 313,537 37,903

35 under 45 30,415 83,680 846,323 39,546,442 43,114 738,457 136,591

45 under 55 52,918 256,848 944,436 46,980,398 54,867 749,737 181,816

55 under 65 42,350 111,318 642,224 28,745,265 37,723 470,477 151,058

65 and over 40,620 473,254 471,579 17,234,009 35,358 1,061,269 46,469

Returns of married persons filing separately, total 3,840 46,474 55,136 3,631,862 4,543 325,230 11,359 Under 26 0 0 ** ** 0 0 0

26 under 35 0 0 ** 5,879 ** 213,082 * 19 * 11,913 * 159

35 under 45 * 343 * -97 16,913 743,051 524 83,616 3,350

45 under 55 * 13 * 158 15,311 1,333,984 1,631 27,628 2,570

55 under 65 * 13 * 153 8,699 668,164 1,776 51,736 2,358

65 and over * 3,471 * 46,260 8,334 673,581 594 150,337 2,922

Returns of headsof households, total 4,010 20,627 96,632 2,998,500 8,590 349,553 9,778 Under 26 0 0 ** ** 0 0 0

26 under 35 0 0 ** 3,478 ** 98,656 * 1,113 * 5,888 0

35 under 45 * 9 * 545 32,882 803,023 3,767 160,877 2,670

45 under 55 * 2,882 * 3,229 43,309 1,463,527 2,774 63,153 1,334

55 under 65 * 8 * -340 11,628 504,299 523 100,672 4,785

65 and over * 1,110 * 17,193 5,334 128,996 * 413 * 18,962 * 989

Single returns, total 68,188 681,504 713,736 18,698,485 122,668 3,012,315 94,021 Under 26 1,199 580 27,412 952,864 9,772 230,022 * 1,197

26 under 35 * 42 * 30,462 78,294 1,909,668 2,492 153,521 14,671

35 under 45 * 2,230 * 70,702 114,591 5,095,663 8,788 220,822 24,430

45 under 55 7,789 13,466 136,770 4,304,159 12,590 266,517 21,656

55 under 65 8,142 106,007 148,013 3,420,361 17,750 436,425 16,311

65 and over 48,785 460,286 208,656 3,015,769 71,276 1,705,007 15,757Footnotes at end of table.

Estate and trust netincome less loss

Farm rental netincome less loss

Partnership and S-corporationnet income less lossMarital status

and age [1]

Farm netincome

less loss

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsNumber

of returns




119

(36) (37) (38) (39) (40) (41) (42)

All returns, total -2,944,898 1,955,998 5,545,725 3,636,309 32,007,824 65,089 3,506,967 Under 18 0 0 0 * 6,416 * 38,347 0 0

18 under 26 * 12,923 29,162 60,291 * 352 * 3,135 * 1,138 * 46,171

26 under 35 -110,102 330,314 887,907 15,932 53,934 7,074 323,192

35 under 45 -508,147 660,028 1,840,788 62,337 317,804 14,663 946,653

45 under 55 -1,289,128 550,321 1,464,174 151,662 1,038,196 24,382 1,338,767

55 under 65 -595,892 346,627 1,158,966 661,028 3,808,803 14,069 652,445

65 and over -454,553 39,546 133,600 2,738,583 26,747,605 3,763 199,737

Joint returns and returnsof surviving spouses, total -2,394,298 1,426,115 3,997,667 2,331,931 22,979,179 45,521 2,512,556 Under 26 * -14,586 * 10,594 * 35,106 * 3 * 43 ** **

26 under 35 -66,075 215,693 571,556 10,067 41,714 ** 5,335 ** 270,518

35 under 45 -429,842 472,974 1,303,341 49,671 250,300 9,176 580,712

45 under 55 -1,211,133 430,078 1,077,900 133,137 939,370 17,106 976,768

55 under 65 -317,084 264,356 907,418 501,994 3,048,464 12,449 612,001

65 and over -355,578 32,419 102,346 1,637,058 18,699,288 1,455 72,557

Returns of married persons filing separately, total -53,095 49,226 140,715 47,231 407,176 5,717 296,902 Under 26 0 0 0 0 0 0 0

26 under 35 * -6,028 * 11,822 * 32,878 * 1,199 * 5,444 ** **

35 under 45 -7,195 20,030 79,742 2,330 20,424 ** 1,155 ** 80,635

45 under 55 -26,256 * 8,750 * 19,583 1,257 9,579 * 3,375 * 198,031

55 under 65 -8,161 * 8,624 * 8,513 7,808 51,655 * 1,184 * 17,950

65 and over -5,454 0 0 34,637 320,075 * 5 * 294

Returns of headsof households, total -32,015 104,566 291,477 63,770 374,429 2,686 152,845 Under 26 0 * 3,161 * 3,335 0 0 0 0

26 under 35 0 27,437 59,485 * 1,110 * 4,924 0 0

35 under 45 9,819 44,112 140,478 * 6,855 * 20,526 * 1,530 * 107,109

45 under 55 -14,815 20,025 53,653 9,506 34,635 * 10 * 255

55 under 65 -26,428 * 9,831 * 34,526 13,765 45,627 * 18 * 794

65 and over * -591 0 0 32,534 268,717 * 1,128 * 44,686

Single returns, total -465,490 376,090 1,115,865 1,193,377 8,247,040 11,164 544,664 Under 26 * 27,509 * 15,407 * 21,850 * 6,765 * 41,439 ** **

26 under 35 -37,998 75,361 223,987 * 3,555 * 1,852 ** 2,876 ** 98,837

35 under 45 -80,930 122,911 317,227 3,480 26,554 2,805 178,213

45 under 55 -36,923 91,468 313,038 7,762 54,612 3,891 163,713

55 under 65 -244,219 63,816 208,508 137,460 663,058 * 418 * 21,701

65 and over -92,929 * 7,127 * 31,254 1,034,354 7,459,525 * 1,174 * 82,200Footnotes at end of table.

Taxable SocialSecurity benefits

Foreign-earnedincome exclusion

Numberof returns

Amount

UnemploymentcompensationMarital status

and age [1]

AmountNumber

of returnsAmount

Numberof returns

Amount

Farm netincome

less loss—continued



120

(43) (44) (45) (46) (47) (48) (49)

All returns, total 2,456,219 13,853,445 8,554,780 32,328,130 620,810,172 4,489,461 23,263,469 Under 18 422 1,588 * 88 * 14 307,625 3,593 28,494

18 under 26 33,872 169,489 85,373 93,689 4,940,746 8,978 73,190

26 under 35 244,912 913,375 1,079,345 2,030,054 74,305,371 360,310 1,084,286

35 under 45 657,548 2,967,858 2,624,861 9,590,854 179,431,903 1,248,651 5,515,595

45 under 55 732,893 3,789,778 2,502,121 11,527,998 176,867,774 1,468,460 7,409,784

55 under 65 421,811 3,147,714 1,536,316 6,825,328 100,634,384 832,359 5,128,765

65 and over 364,761 2,863,644 726,676 2,260,194 84,322,369 567,109 4,023,356

Joint returns and returnsof surviving spouses, total 1,852,420 10,757,980 6,475,709 24,785,287 459,642,568 3,798,187 19,742,458 Under 26 16,131 59,289 45,508 41,208 2,182,107 2,002 13,791

26 under 35 181,899 505,613 767,692 1,530,005 52,533,633 282,193 798,943

35 under 45 506,202 2,299,136 2,021,022 7,627,500 138,465,480 1,071,033 4,794,515

45 under 55 582,836 3,167,538 1,911,430 8,523,832 138,283,691 1,301,259 6,492,067

55 under 65 318,707 2,518,307 1,186,460 5,269,608 77,694,270 712,004 4,485,689

65 and over 246,645 2,208,097 543,598 1,793,133 50,483,387 429,696 3,157,453

Returns of married persons filing separately, total 50,160 441,243 176,695 717,660 11,517,440 149,586 592,409 Under 26 ** ** * 1,120 * 402 * 65,664 * 3 * 536

26 under 35 ** 12,857 ** 78,610 28,791 36,336 1,514,689 10,913 23,104

35 under 45 10,968 89,493 57,594 199,370 3,655,595 47,166 132,470

45 under 55 9,814 72,712 44,057 251,679 3,023,817 43,934 156,441

55 under 65 13,278 116,555 29,588 173,726 1,968,026 34,766 146,069

65 and over 3,242 83,873 15,544 56,146 1,289,649 12,804 133,790

Returns of headsof households, total 110,733 403,745 382,923 1,400,073 32,040,208 78,706 380,875 Under 26 ** ** * 3,156 * 821 * 158,223 * 10 * 632

26 under 35 ** 4,436 ** 867 44,561 54,876 3,732,794 1,815 11,096

35 under 45 54,780 214,098 141,826 393,468 12,386,328 22,502 107,348

45 under 55 40,274 149,639 149,161 775,842 11,548,103 37,938 184,720

55 under 65 10,048 28,370 35,841 152,469 3,316,017 12,897 61,058

65 and over 1,196 10,770 8,379 22,597 898,743 3,544 16,022

Single returns, total 442,906 2,250,477 1,519,452 5,425,111 117,609,956 462,982 2,547,727 Under 26 15,000 106,364 ** 35,676 ** 51,273 2,842,377 10,555 86,726

26 under 35 48,884 333,707 238,302 408,837 16,524,256 65,389 251,142

35 under 45 85,597 365,131 404,419 1,370,515 24,924,500 107,951 481,262

45 under 55 99,970 399,890 397,473 1,976,645 24,012,163 85,329 576,557

55 under 65 79,778 484,482 284,427 1,229,525 17,656,070 72,692 435,949

65 and over 113,678 560,904 159,155 388,316 31,650,589 121,066 716,091Footnotes at end of table.

Other income less loss Total statutory adjustments

Total intaxableincome

Itemized deductions limitation

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Amount


Total itemized deductions




121


(50) (51) (52) (53) (54) (55) (56)

All returns, total 5,256,149 29,283,622 5,256,149 44,682,194 5,256,149 15,398,572 36,095,045 Under 18 * 7 * 1,839 * 7 * 1,944 * 7 * 106 49,634

18 under 26 56,384 146,205 56,384 234,971 56,384 88,767 480,724

26 under 35 355,513 970,032 355,513 1,965,827 355,513 995,796 5,449,848

35 under 45 1,004,318 2,766,298 1,004,318 5,812,945 1,004,318 3,046,647 10,868,892

45 under 55 1,031,241 2,897,532 1,031,241 6,245,315 1,031,241 3,347,783 9,881,862

55 under 65 1,001,721 3,712,133 1,001,721 6,529,414 1,001,721 2,817,281 5,638,439

65 and over 1,806,965 18,789,584 1,806,965 23,891,776 1,806,965 5,102,192 3,725,645

Joint returns and returnsof surviving spouses, total 3,100,782 12,854,176 3,100,782 23,403,943 3,100,782 10,549,767 24,091,137 Under 26 * 12,458 * 32,867 * 12,458 * 59,721 * 12,458 * 26,855 195,586

26 under 35 213,685 480,782 213,685 1,172,850 213,685 692,068 3,476,431

35 under 45 627,169 1,589,842 627,169 3,778,089 627,169 2,188,246 7,589,054

45 under 55 706,635 1,963,838 706,635 4,565,042 706,635 2,601,204 6,867,468

55 under 65 656,281 2,555,698 656,281 4,639,353 656,281 2,083,655 3,835,743

65 and over 884,555 6,231,150 884,555 9,188,888 884,555 2,957,738 2,126,855

Returns of married persons filing separately, total 100,208 385,757 100,208 603,562 100,208 217,806 975,512 Under 26 0 0 0 0 0 0 * 11,747

26 under 35 * 13,366 * 46,737 * 13,366 * 80,816 * 13,366 * 34,079 179,973

35 under 45 39,002 95,860 39,002 180,992 39,002 85,132 332,404

45 under 55 16,029 43,344 16,029 62,875 16,029 19,532 263,349

55 under 65 13,985 37,235 13,985 73,440 13,985 36,205 136,373

65 and over 17,827 162,581 17,827 205,440 17,827 42,858 51,666

Returns of headsof households, total 418,134 1,215,080 418,134 2,262,493 418,134 1,047,413 2,451,253 Under 26 * 3,161 * 10,634 * 3,161 * 13,311 * 3,161 * 2,677 * 15,533

26 under 35 53,212 130,149 53,212 262,711 53,212 132,563 323,929

35 under 45 172,774 475,277 172,774 894,215 172,774 418,939 966,755

45 under 55 109,037 296,710 109,037 567,341 109,037 270,630 837,527

55 under 65 63,833 190,244 63,833 374,626 63,833 184,381 245,748

65 and over 16,117 112,067 16,117 150,289 16,117 38,222 61,761

Single returns, total 1,637,025 14,828,609 1,637,025 18,412,195 1,637,025 3,583,586 8,577,144 Under 26 40,772 104,543 40,772 163,883 40,772 59,341 307,493

26 under 35 75,250 312,364 75,250 449,450 75,250 137,086 1,469,516

35 under 45 165,374 605,319 165,374 959,649 165,374 354,330 1,980,679

45 under 55 199,540 593,641 199,540 1,050,058 199,540 456,416 1,913,518

55 under 65 267,623 928,956 267,623 1,441,995 267,623 513,039 1,420,574

65 and over 888,467 12,283,787 888,467 14,347,160 888,467 2,063,374 1,485,363Footnotes at end of table.

Medical and dentalexpenses limitation

Medical and dentalexpenses deduction

Medical and dental expenses

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns


Total itemized deductions—continued

Total



122

(57) (58) (59) (60) (61) (62) (63)

All returns, total 220,628,058 30,819,670 136,964,632 32,250,381 74,997,732 17,393,550 7,154,492 Under 18 161,780 42,724 130,426 9,820 30,901 * 1,302 * 226

18 under 26 1,420,658 441,453 1,020,418 271,202 321,298 207,497 64,984

34 under 35 24,156,756 4,827,547 15,574,400 4,420,799 7,532,067 2,490,601 925,675

35 under 45 62,753,582 9,464,781 39,360,043 9,762,363 20,975,422 5,370,553 2,089,188

45 under 55 67,414,570 8,483,773 42,477,989 9,174,542 22,345,580 4,866,518 2,167,930

55 under 65 39,392,824 4,783,484 24,288,364 5,239,314 13,605,417 2,718,522 1,144,310

65 and over 25,327,889 2,775,908 14,112,992 3,372,342 10,187,047 1,738,557 762,181

Joint returns and returnsof surviving spouses, total 170,023,503 20,707,501 106,053,460 22,697,118 57,304,457 12,219,713 5,493,959 Under 26 632,461 176,775 413,318 153,428 171,947 102,084 39,443

26 under 35 17,204,555 3,059,010 10,681,691 3,139,949 5,732,998 1,703,787 689,776

35 under 45 49,536,541 6,659,363 31,048,077 7,112,169 16,623,457 3,897,106 1,601,503

45 under 55 53,699,911 5,898,818 33,997,699 6,613,303 17,663,489 3,489,816 1,690,148

55 under 65 31,347,009 3,269,240 19,701,303 3,648,031 10,452,096 1,931,846 907,563

65 and over 17,603,026 1,644,295 10,211,372 2,030,238 6,660,469 1,095,074 565,527

Returns of married persons filing separately, total 4,267,110 875,865 2,902,999 713,154 1,232,020 273,521 102,411 Under 26 * 12,851 * 11,747 * 10,315 * 3,105 * 2,354 * 1,201 * 144

26 under 35 512,980 173,344 340,691 115,961 162,802 43,602 7,619

35 under 45 1,242,370 294,018 821,667 253,447 366,806 117,452 45,231

45 under 55 1,217,106 230,656 825,624 196,752 359,710 57,170 26,233

55 under 65 837,174 126,160 583,157 105,531 229,922 42,391 13,572

65 and over 444,628 39,940 321,545 38,357 110,425 11,705 9,612

Returns of headsof households, total 9,626,056 2,062,391 5,198,421 2,103,343 3,948,079 1,100,461 400,529 Under 26 * 63,327 * 12,329 * 30,413 * 15,533 * 32,812 * 44 * 13

26 under 35 984,979 286,265 570,935 242,728 369,474 133,983 40,118

35 under 45 3,414,786 800,650 1,825,842 833,435 1,410,092 446,795 149,519

45 under 55 3,811,064 706,878 2,113,825 746,662 1,506,899 404,219 168,764

55 under 65 1,047,119 214,376 540,403 214,911 459,320 97,212 36,587

65 and over 304,781 41,894 117,003 50,075 169,482 18,207 5,528


26 under 35 5,454,241 1,308,929 3,981,083 922,161 1,266,793 609,229 188,162

35 under 45 8,559,885 1,710,749 5,664,457 1,563,312 2,575,067 909,200 292,935

45 under 55 8,686,489 1,647,421 5,540,841 1,617,825 2,815,482 915,312 282,785

55 under 65 6,161,521 1,173,708 3,463,501 1,270,841 2,464,078 647,073 186,588

65 and over 6,975,453 1,049,780 3,463,072 1,253,672 3,246,671 613,571 181,514Footnotes at end of table.

State and local income taxes

Numberof returns

Amount

Real estate taxes Personal property taxes

Amount

Marital statusand age [1] Total—

continued


Numberof returns

AmountNumber

of returnsAmount

Taxes paid deduction—continued




123

(64) (65) (66) (67) (68) (69) (70) (71)

All returns, total 3,531,540 1,511,201 30,790,485 250,599,197 30,435,796 235,970,212 29,843,316 229,360,709 Under 18 2,989 227 5,397 54,984 3,759 43,754 * 2,630 * 25,350

18 under 26 41,302 13,958 314,646 1,735,225 304,988 1,615,373 298,661 1,600,819

42 under 35 448,481 124,614 4,724,879 35,219,230 4,699,815 34,333,274 4,619,330 33,617,006

35 under 45 965,856 328,930 10,090,991 85,867,434 10,054,806 83,525,410 9,860,682 80,930,687

45 under 55 1,037,861 423,071 9,016,905 76,535,880 8,965,590 72,625,235 8,793,722 70,700,807

55 under 65 658,699 354,733 4,692,877 36,301,220 4,613,390 32,388,489 4,516,316 31,398,699

65 and over 376,353 265,669 1,944,789 14,885,224 1,793,448 11,438,677 1,751,976 11,087,342

Joint returns and returnsof surviving spouses, total 2,521,679 1,171,628 21,858,617 193,448,186 21,644,118 182,243,935 21,254,386 177,316,265 Under 26 * 17,143 * 7,754 * 183,585 * 1,071,749 181,463 1,059,897 175,148 1,047,057

26 under 35 315,831 100,090 3,299,917 26,724,550 3,289,905 26,181,644 3,230,790 25,590,336

35 under 45 740,189 263,505 7,330,944 66,940,473 7,311,171 65,099,503 7,196,894 63,249,097

45 under 55 737,315 348,575 6,481,424 60,236,330 6,442,262 57,136,747 6,328,579 55,591,022

55 under 65 473,430 286,046 3,268,032 27,696,869 3,211,260 24,528,726 3,143,164 23,830,557

65 and over 237,771 165,658 1,294,715 10,778,216 1,208,057 8,237,418 1,179,811 8,008,196

Returns of married persons filing separately, total 58,806 29,680 715,214 4,497,190 707,406 3,992,734 685,458 3,819,419 Under 26 * 1,199 * 37 * 4,223 * 20,065 * 4,222 * 19,490 * 4,222 * 19,490

26 under 35 7,554 1,869 125,382 714,280 125,332 700,478 125,319 687,846

35 under 45 19,911 8,666 256,439 1,630,938 254,760 1,534,526 244,066 1,455,447

45 under 55 18,772 5,539 207,046 1,240,769 206,113 1,092,649 195,291 1,025,149

55 under 65 9,519 10,523 99,785 667,833 96,463 518,000 96,101 504,628

65 and over 1,849 3,046 22,340 223,304 20,516 127,591 20,459 126,860

Returns of headsof households, total 198,677 79,028 2,128,259 14,783,013 2,123,542 14,410,612 2,087,016 13,992,384 Under 26 * 2,894 * 90 * 15,533 * 66,313 * 15,533 * 40,812 * 15,533 * 40,812

26 under 35 20,333 4,451 259,648 1,633,323 259,643 1,602,636 259,643 1,590,345

35 under 45 62,104 29,333 868,728 6,168,248 866,796 6,094,727 844,089 5,808,454

45 under 55 73,234 21,576 742,335 5,276,081 741,596 5,109,642 727,917 4,997,128

55 under 65 34,350 10,809 205,502 1,379,177 205,258 1,323,536 205,236 1,321,000

65 and over 5,761 12,769 36,513 259,871 34,717 239,260 34,599 234,645

Single returns, total 752,379 230,865 6,088,395 37,870,809 5,960,729 35,322,932 5,816,457 34,232,640 Under 26 23,054 6,304 116,701 632,082 107,530 538,929 106,388 518,809

26 under 35 104,763 18,203 1,039,932 6,147,078 1,024,935 5,848,517 1,003,578 5,748,480

35 under 45 143,652 27,426 1,634,880 11,127,775 1,622,079 10,796,654 1,575,633 10,417,689

45 under 55 208,539 47,381 1,586,101 9,782,700 1,575,619 9,286,197 1,541,936 9,087,508

55 under 65 141,399 47,355 1,119,558 6,557,341 1,100,409 6,018,227 1,071,816 5,742,514

65 and over 130,971 84,196 591,221 3,623,833 530,158 2,834,408 517,108 2,717,640Footnotes at end of table.

TotalTotal Paid to financial institutions

Other taxes

AmountNumber


Numberof returns

Numberof returns

AmountNumber

of returns


Taxes paiddeduction—continued


Interest paid deduction


Table 2a. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions, by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 1997—Continued

Home mortgage interest


124

Contributionsdeduction

(72) (73) (74) (75) (76) (77) (78)

All returns, total 1,976,158 6,609,503 2,410,039 1,476,739 1,719,155 13,152,246 32,612,634 Under 18 * 1,172 * 18,404 * 42 * 155 1,649 11,075 8,383

18 under 26 20,122 14,555 17,738 39,079 8,694 80,772 362,441

26 under 35 226,637 716,268 243,118 294,773 144,342 591,183 4,582,072

35 under 45 683,839 2,594,723 788,355 561,669 403,843 1,780,354 9,760,043

45 under 55 627,710 1,924,428 783,098 351,861 474,342 3,558,784 9,061,038

55 under 65 306,423 989,790 414,928 177,546 377,412 3,735,184 5,301,402

65 and over 110,256 351,335 162,760 51,654 308,874 3,394,893 3,537,255

Joint returns and returnsof surviving spouses, total 1,464,958 4,927,670 1,848,202 1,142,593 1,299,946 10,061,658 22,331,394 Under 26 * 15,878 * 12,839 ** 42 ** 155 1,131 2,764 144,272

26 under 35 167,774 591,308 ** 185,556 ** 226,263 99,391 325,575 3,040,096

35 under 45 515,908 1,850,405 614,627 435,808 320,879 1,405,162 7,003,597

45 under 55 461,185 1,545,726 632,562 297,128 382,157 2,802,454 6,414,396

55 under 65 223,739 698,169 304,336 144,446 294,091 3,023,697 3,660,720

65 and over 80,474 229,222 111,079 38,792 202,297 2,502,006 2,068,313

Returns of married persons filing separately, total 51,039 173,314 34,579 24,808 21,509 479,648 801,007 Under 26 0 0 ** ** ** ** * 7,443

26 under 35 * 6,273 * 12,632 ** 9,622 ** 4,196 ** 1,396 ** 10,182 118,776

35 under 45 22,497 79,079 6,907 16,368 1,564 80,044 281,012

45 under 55 17,489 67,500 8,661 1,698 7,719 146,423 219,903

55 under 65 4,721 13,372 8,159 2,289 6,037 147,544 124,188

65 and over 60 731 1,230 256 4,793 95,456 49,685

Returns of headsof households, total 118,566 418,228 136,641 105,629 46,541 266,771 2,203,362 Under 26 0 0 * 5,997 * 25,499 ** ** * 12,371

26 under 35 * 12,977 * 12,291 16,065 26,217 ** 19 ** 4,473 271,077

35 under 45 53,472 286,273 53,845 26,301 13,227 47,220 846,615

45 under 55 46,053 112,513 42,889 20,572 24,648 145,867 787,807

55 under 65 4,835 2,536 15,612 3,643 5,242 51,998 227,168

65 and over * 1,228 * 4,614 * 2,233 * 3,398 3,404 17,214 58,325

Single returns, total 341,595 1,090,292 390,618 203,709 351,158 2,344,168 7,276,870 Under 26 * 5,415 * 20,120 * 6,341 * 4,643 9,211 88,510 206,738

26 under 35 39,614 100,037 37,275 47,034 43,537 251,527 1,152,123

35 under 45 91,961 378,965 112,977 83,192 68,173 247,929 1,628,819

45 under 55 102,983 198,689 98,987 32,463 59,817 464,040 1,638,931

55 under 65 73,128 275,714 86,820 27,169 72,042 511,945 1,289,326

65 and over 28,494 116,768 48,218 9,208 98,379 780,216 1,360,932Footnotes at end of table.

Paid to individuals

Numberof returns



Interest paid deduction—continued

Deductible pointsInvestment interestexpense deduction

Home mortgageinterest—continued

Total

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns




125

(79) (80) (81) (82) (83) (84) (85)

All returns, total 99,191,962 31,580,108 72,425,402 17,070,668 27,961,174 319,794 9,319,523 Under 18 19,059 8,380 16,274 * 403 * 347 * 46 * 2,438

18 under 26 373,615 340,963 292,449 160,956 82,428 * 3,588 * 2,607

26 under 35 6,817,647 4,363,486 5,350,030 2,465,700 1,498,550 28,821 67,544

35 under 45 22,378,494 9,381,074 17,940,540 5,357,425 4,389,384 49,078 498,767

45 under 55 25,653,262 8,829,763 19,605,976 4,820,865 5,882,361 63,620 653,001

55 under 65 19,434,200 5,172,996 13,896,738 2,706,107 5,486,322 50,315 1,225,996

65 and over 24,515,685 3,483,446 15,323,395 1,559,213 10,621,781 124,326 6,869,169

Joint returns and returnsof surviving spouses, total 75,957,677 21,722,695 55,749,186 12,028,100 19,934,198 173,461 5,260,474 Under 26 162,354 137,876 130,835 60,514 30,970 * 3,577 * 548

26 under 35 4,868,396 2,897,677 3,857,854 1,668,738 1,024,991 20,406 39,208

35 under 45 18,090,990 6,786,061 14,590,161 3,939,684 3,412,833 31,953 351,431

45 under 55 20,726,200 6,267,220 15,943,603 3,462,323 4,699,170 45,004 437,946

55 under 65 15,776,786 3,584,341 11,255,847 1,872,971 4,447,205 28,396 927,132

65 and over 16,332,952 2,049,519 9,970,886 1,023,869 6,319,029 44,125 3,504,208

Returns of married persons filing separately, total 2,038,591 778,156 1,297,535 384,704 811,517 2,387 235,519 Under 26 * 18,436 * 7,443 * 18,436 0 0 0 0

26 under 35 134,267 115,672 84,026 63,210 45,760 * 344 * 4,520

35 under 45 487,661 265,280 374,264 151,648 117,662 377 5,246

45 under 55 395,708 219,880 283,538 97,179 103,641 577 17,572

55 under 65 469,779 120,290 298,481 58,139 156,018 412 46,714

65 and over 532,740 49,591 238,790 14,528 388,436 677 161,468

Returns of headsof households, total 3,721,139 2,101,520 2,800,766 1,283,292 890,488 22,398 228,986 Under 26 * 7,844 * 12,371 * 7,043 * 2,936 * 801 0 0

26 under 35 394,836 258,262 284,937 165,212 91,939 * 6,307 * 17,960

35 under 45 1,358,323 800,001 1,029,617 513,255 375,374 * 3,227 * 76,860

45 under 55 1,331,198 750,871 985,619 443,993 281,267 5,991 104,243

55 under 65 477,152 221,697 363,722 125,206 122,343 6,376 10,816

65 and over 151,787 58,319 129,828 32,691 18,765 * 496 * 19,107

Single returns, total 17,474,554 6,977,736 12,577,915 3,374,572 6,324,970 121,548 3,594,544 Under 26 204,040 191,652 152,408 97,909 51,004 * 56 * 4,497

26 under 35 1,420,148 1,091,874 1,123,214 568,540 335,860 1,765 5,856

35 under 45 2,441,521 1,529,732 1,946,498 752,838 483,515 13,521 65,230

45 under 55 3,200,156 1,591,792 2,393,216 817,369 798,283 12,047 93,240

55 under 65 2,710,483 1,246,668 1,978,688 649,792 760,757 15,132 241,334

65 and over 7,498,206 1,326,017 4,983,892 488,125 3,895,551 79,028 3,184,387Footnotes at end of table.

Cash contributionsOther than cash

contributionsCarryover from

prior years

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount


Marital statusand age [1] Total—

continued


Contributions deduction—continued


126

(86) (87) (88) (89) (90) (91) (92) (93)

All returns, total 105,413 1,063,586 8,662,965 37,426,844 11,414,320 39,335,804 12,478,287 3,003,321 Under 18 * 1,199 * 3,438 21,289 89,405 * 3,581 * 50,639 13,748 4,931

18 under 26 * 6,323 * 12,118 215,216 1,259,775 221,203 1,271,559 142,367 18,271

26 under 35 19,610 179,877 1,609,953 7,710,434 1,974,471 8,649,333 1,638,197 237,526

35 under 45 27,371 195,696 2,448,219 9,976,637 3,503,257 12,077,909 3,413,076 581,771

45 under 55 31,171 287,801 2,360,296 9,524,256 3,470,782 11,070,014 3,445,035 739,086

55 under 65 7,756 232,517 1,286,549 5,221,465 1,788,568 5,058,015 2,146,923 581,801

65 and over 11,982 152,137 721,444 3,644,873 452,458 1,158,336 1,678,941 839,935

Joint returns and returnsof surviving spouses, total 74,919 667,489 5,175,846 22,840,543 7,566,369 25,920,029 7,982,161 1,930,897 Under 26 * 3,161 * 7,154 52,627 242,584 65,646 271,051 48,555 4,397

26 under 35 * 15,449 * 125,918 838,547 3,795,756 1,138,782 4,669,578 1,003,537 141,590

35 under 45 25,168 186,251 1,557,267 6,360,585 2,364,394 8,215,751 2,386,303 414,040

45 under 55 17,040 228,633 1,524,828 6,740,224 2,405,294 8,099,285 2,284,863 523,792

55 under 65 5,342 56,584 833,507 3,711,233 1,245,483 3,745,797 1,398,130 422,342

65 and over 8,759 62,949 369,070 1,990,161 346,770 918,567 860,772 424,735

Returns of married persons filing separately, total 1,115 2,911 212,895 763,985 282,926 720,888 278,392 64,324 Under 26 0 0 * 2,318 * 14,847 * 1,119 * 8,886 * 1,200 * 36

26 under 35 0 0 35,528 129,049 39,151 132,513 30,829 4,379

35 under 45 ** ** 75,216 317,009 96,474 332,600 88,098 10,162

45 under 55 ** 1,115 ** 2,911 74,051 173,386 101,550 175,191 76,690 26,120

55 under 65 ** ** 21,176 90,107 42,335 64,786 51,748 10,335

65 and over ** ** 4,606 39,586 2,297 6,912 29,827 13,292

Returns of headsof households, total 10,855 75,152 781,759 2,539,968 944,915 2,650,960 908,109 146,875 Under 26 0 0 * 6,054 * 10,737 * 6,056 * 15,713 * 9,259 * 1,301

26 under 35 0 0 141,660 574,767 157,504 579,635 126,742 12,856

35 under 45 * 1,000 * 2,810 288,056 909,877 370,808 964,761 319,273 45,545

45 under 55 ** 9,854 ** 72,342 260,012 776,829 319,738 860,822 329,204 61,736

55 under 65 ** ** 70,493 215,129 78,906 192,769 104,819 17,374

65 and over ** ** 15,484 52,629 11,904 37,260 18,812 8,062

Single returns, total 18,524 318,033 2,492,465 11,282,348 2,620,110 10,043,926 3,309,626 861,224 Under 26 * 4,361 * 8,403 175,505 1,081,011 151,962 1,026,548 97,101 17,466

26 under 35 * 4,161 * 53,959 594,218 3,210,861 639,034 3,267,607 477,089 78,701

35 under 45 * 1,201 * 6,418 527,680 2,389,166 671,581 2,564,797 619,402 112,023

45 under 55 * 3,550 * 10,031 501,404 1,833,816 644,201 1,934,716 754,278 127,438

55 under 65 * 2,065 * 152,729 361,373 1,204,996 421,845 1,054,661 592,227 131,750

65 and over 3,186 86,492 332,284 1,562,497 91,487 195,597 769,530 393,846Footnotes at end of table.

Miscellaneous deductions subject to 2-percent AGI limitation

Unreimbursed employeebusiness expenses

Tax preparation feesTotal

AmountNumber

of returnsAmount

Numberof returns

AmountAmountNumber

of returns

Casualty or theftloss deduction

Numberof returns




Table 2a. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions, by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 1997—Continued



127

(94) (95) (96) (97) (98) (99) (100)

All returns, total 561,189 5,124,908 229,703 755,464 779,248 5,880,372 94,607,597 Under 18 0 0 * 3,161 * 5,614 * 3,161 * 5,614 * 6,656

18 under 26 * 10,566 * 60,275 * 4,524 * 6,065 15,090 66,340 857,121

26 under 35 38,536 287,591 21,247 48,091 59,431 335,682 14,239,008

35 under 45 107,154 921,466 44,220 87,890 151,011 1,009,356 35,156,322

45 under 55 174,856 1,740,470 79,631 223,787 246,089 1,964,257 26,743,041

55 under 65 160,575 1,288,527 47,989 180,263 206,235 1,468,790 11,266,526

65 and over 69,503 826,579 28,931 203,754 98,230 1,030,333 6,338,923

Joint returns and returnsof surviving spouses, total 380,944 3,151,472 154,948 441,978 529,478 3,593,450 78,160,825 Under 26 * 2,118 * 43,368 * 4,175 * 3,361 * 6,293 * 46,729 531,712

26 under 35 23,868 97,225 14,600 35,394 38,117 132,619 11,598,228

35 under 45 77,409 504,353 20,660 50,960 97,707 555,313 29,947,814

45 under 55 117,217 1,047,749 59,941 132,874 173,987 1,180,623 22,437,952

55 under 65 111,095 911,473 39,609 124,307 148,379 1,035,780 9,145,659

65 and over 49,237 547,303 15,964 95,083 64,996 642,386 4,499,459

Returns of married persons filing separately, total 9,449 151,015 9,327 3,290 18,775 154,306 1,431,593 Under 26 0 0 0 0 0 0 * 21,172

26 under 35 * 13 * 478 ** ** * 14 * 479 238,107

35 under 45 1,491 13,563 ** 6,330 ** 446 7,820 14,010 576,377

45 under 55 2,499 107,129 1,148 872 3,647 108,001 386,746

55 under 65 * 3,301 * 10,609 1,666 988 4,967 11,597 152,707

65 and over * 2,145 * 19,236 * 183 * 984 2,328 20,220 56,483

Returns of headsof households, total 41,332 340,825 26,094 119,851 66,317 460,675 5,719,882 Under 26 0 0 0 0 0 0 * 37,380

26 under 35 * 5,118 * 25,213 ** ** * 6,117 * 25,837 830,602

35 under 45 11,473 129,314 ** 13,966 ** 35,665 24,439 164,355 2,404,279

45 under 55 18,323 140,879 ** 8,779 ** 52,870 25,988 193,748 1,822,253

55 under 65 6,418 45,419 ** ** 6,423 45,421 508,258

65 and over 0 0 3,349 31,314 * 3349 * 31,314 117,110

Single returns, total 129,464 1,481,596 39,334 190,345 164,678 1,671,941 9,295,297 Under 26 * 8,448 * 16,906 * 3,511 * 8,318 * 11,958 * 25,225 273,513

26 under 35 9,537 164,675 5,647 12,072 15,184 176,747 1,572,070

35 under 45 16,780 274,236 4,265 1,442 21,045 275,678 2,227,852

45 under 55 36,818 444,713 9,766 37,173 42,467 481,886 2,096,090

55 under 65 39,760 321,025 6,710 54,968 46,467 375,993 1,459,901

65 and over 18,121 260,040 9,436 76,372 27,557 336,412 1,665,871Footnotes at end of table.

Gambling loss deductionMiscellaneous deductions

other than gamblingMarital statusand age [1]

Total unlimitedmiscellaneous deduction

AmountNumber

of returnsAmount

Numberof returns

Numberof returns

AmountNumber

of returns



Exemptions


128

(101) (102) (103) (104) (105) (106) (107)

All returns, total 240,299,123 34,902,209 2,284,224,128 34,903,845 538,592,385 5,056,040 5,651,693 Under 18 * 16,093 53,264 2,353,894 53,264 625,917 8,695 15,781

18 under 26 2,256,619 477,756 15,268,510 477,756 3,098,646 56,801 37,093

26 under 35 37,211,168 5,387,328 240,176,652 5,387,328 49,504,566 1,035,954 716,061

35 under 45 89,584,632 10,616,137 639,034,284 10,618,070 146,393,344 2,042,916 1,811,197

45 under 55 67,140,739 9,616,851 701,929,067 9,617,604 168,834,330 1,038,865 1,501,254

55 under 65 28,313,990 5,388,752 413,465,148 5,388,663 102,091,387 409,880 878,658

65 and over 15,775,881 3,362,121 271,996,573 3,361,160 68,044,195 462,929 691,649

Joint returns and returnsof surviving spouses, total 197,704,624 23,356,073 1,800,288,800 23,358,281 428,299,179 3,943,914 4,449,599 Under 26 1,403,741 192,239 6,576,762 192,239 1,180,610 34,894 23,217

26 under 35 30,304,501 3,429,809 173,230,616 3,429,809 35,208,322 839,954 476,916

35 under 45 76,044,327 7,437,124 511,996,896 7,437,478 118,002,431 1,678,208 1,480,634

45 under 55 56,018,612 6,682,818 572,093,676 6,683,562 139,253,033 788,608 1,235,996

55 under 65 22,840,956 3,675,675 338,326,386 3,676,786 84,539,523 316,659 738,435

65 and over 11,092,487 1,938,408 198,064,464 1,938,407 50,115,260 285,592 494,403

Returns of married persons filing separately, total 3,652,614 953,619 45,061,796 953,619 11,344,057 53,461 143,770 Under 26 * 56,098 * 11,747 * 180,349 * 11,747 * 32,393 ** **

26 under 35 627,503 175,575 5,068,759 175,575 1,081,785 ** 17,727 ** 26,654

35 under 45 1,481,248 331,807 12,776,443 331,807 3,036,921 10,845 26,445

45 under 55 980,069 250,387 12,474,007 250,387 3,164,125 16,506 35,640

55 under 65 379,946 133,262 8,798,050 133,262 2,355,162 3,958 24,276

65 and over 127,750 50,841 5,764,187 50,841 1,673,670 4,426 30,755

Returns of headsof households, total 14,951,548 2,305,014 79,375,474 2,306,594 16,041,217 572,285 315,576 Under 26 * 99,013 * 12,372 * 271,382 * 12,372 * 58,455 ** **

26 under 35 2,193,149 310,053 6,860,638 310,053 1,177,071 ** 150,162 ** 89,044

35 under 45 6,301,621 892,589 28,034,617 894,168 5,497,020 262,111 140,972

45 under 55 4,730,735 797,798 32,111,026 797,798 6,717,608 131,386 66,705

55 under 65 1,321,712 232,778 9,002,666 232,778 1,915,473 21,576 15,557

65 and over 305,318 59,425 3,095,145 59,425 675,590 7,051 3,298

Single returns, total 23,990,337 8,287,503 359,498,058 8,285,351 82,907,932 486,380 742,748 Under 26 713,860 314,662 10,593,911 314,662 2,453,106 21,378 27,740

26 under 35 4,086,014 1,471,891 55,016,639 1,471,891 12,037,388 37,336 125,363

35 under 45 5,757,436 1,954,617 86,226,328 1,954,617 19,856,972 91,752 163,146

45 under 55 5,411,324 1,885,849 85,250,358 1,885,857 19,699,563 102,365 162,913

55 under 65 3,771,377 1,347,037 57,338,046 1,345,837 13,281,229 67,688 100,391


Taxable income Income tax before credits

Numberof returns

Amount

Total tax credits

AmountAmountNumber

of returnsAmount

Numberof returns



Exemptions—continued



129

(108) (109) (110) (111) (112) (113)

All returns, total 34,632,805 532,940,691 550,119 3,738,774 34,643,372 536,689,861 Under 18 53,262 610,137 2,323 2,173 53,263 612,373

18 under 26 465,104 3,061,553 2,774 14,388 465,114 3,076,330

26 under 35 5,328,760 48,788,504 40,283 225,850 5,329,331 49,015,314

35 under 45 10,496,273 144,582,147 130,568 849,393 10,497,425 145,434,024

45 under 55 9,557,532 167,333,076 179,884 1,050,530 9,561,423 168,384,279

55 under 65 5,376,102 101,212,729 89,222 721,860 5,379,419 101,939,538

65 and over 3,355,772 67,352,546 105,064 874,580 3,357,398 68,228,001

Joint returns and returnsof surviving spouses, total 23,234,881 423,849,580 399,831 2,597,394 23,240,088 426,454,191 Under 26 185,916 1,157,394 * 393 * 1,523 185,916 1,158,917

26 under 35 3,411,150 34,731,406 27,597 106,317 3,411,318 34,838,182

35 under 45 7,382,177 116,521,798 96,198 509,658 7,382,942 117,033,796

45 under 55 6,653,619 138,017,038 143,154 876,773 6,655,695 138,894,478

55 under 65 3,667,678 83,801,088 68,585 554,192 3,669,621 84,358,317

65 and over 1,934,340 49,620,857 63,904 548,931 1,934,595 50,170,502

Returns of married persons filing separately, total 953,573 11,200,287 24,784 121,225 953,723 11,321,823 Under 26 * 11,747 * 32,316 0 0 * 11,747 * 32,316

26 under 35 175,574 1,055,209 1,393 4,050 175,618 1,059,259

35 under 45 331,802 3,010,475 9,479 30,817 331,804 3,041,429

45 under 55 250,349 3,128,485 6,235 30,383 250,426 3,158,874

55 under 65 133,260 2,330,887 3,624 29,530 133,279 2,360,585

65 and over 50,841 1,642,916 4,053 26,445 50,849 1,669,360

Returns of headsof households, total 2,175,153 15,725,641 34,281 303,863 2,176,621 16,029,504 Under 26 * 6,049 * 56,616 0 0 * 6,049 * 56,616

26 under 35 271,391 1,089,865 * 2,131 * 3,231 271,391 1,093,095

35 under 45 839,670 5,356,048 10,794 230,911 839,670 5,586,959

45 under 55 768,239 6,650,903 14,464 41,428 768,597 6,692,331

55 under 65 231,579 1,899,917 4,703 19,330 232,690 1,919,246

65 and over 58,225 672,292 2,191 8,963 58,225 681,256

Single returns, total 8,269,199 82,165,184 91,223 716,292 8,272,940 82,884,344 Under 26 314,653 2,425,364 4,704 15,038 314,663 2,440,856

26 under 35 1,470,645 11,912,024 9,163 112,252 1,471,005 12,024,779

35 under 45 1,942,624 19,693,826 14,098 78,007 1,943,009 19,771,840

45 under 55 1,885,326 19,536,650 16,031 101,945 1,886,705 19,638,596

55 under 65 1,343,585 13,180,838 12,310 118,809 1,343,830 13,301,390

65 and over 1,312,366 15,416,481 34,916 290,241 1,313,728 15,706,883

Numberof returns

Amount


Alternative minimum taxIncome tax after credits Total income tax

Numberof returns

Numberof returns

Amount

* Estimate should be used with caution because of the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.[1] Age for joint returns was based on the primary taxpayer's age.NOTE: Detail may not add to totals because of rounding.

Amount



130

(1) (2) (3) (4) (5) (6) (7)

All returns, total 50,544,470 6,187,835,911 43,324,327 3,845,624,561 34,974,994 192,155,644 4,400,511 Under 18 56,604 3,157,726 7,721 102,741 43,577 322,457 13,406

18 under 26 1,059,904 53,440,438 1,016,339 45,270,330 360,742 704,598 25,692

26 under 35 6,715,093 546,729,964 6,541,673 484,980,588 3,524,652 4,754,930 167,275

35 under 45 12,098,501 1,425,971,299 11,599,507 1,095,787,788 7,415,583 25,417,186 486,168

45 under 55 13,382,769 1,808,901,832 12,649,575 1,281,280,516 9,482,045 38,546,078 910,730

55 under 65 10,005,999 1,379,987,783 8,691,190 773,551,983 7,791,162 47,389,833 1,092,421

65 and over 7,225,599 969,646,868 2,818,322 164,650,615 6,357,235 75,020,563 1,704,818

Joint returns and returnsof surviving spouses, total 29,622,775 4,622,745,899 26,571,001 2,885,210,290 22,633,709 134,486,707 2,864,478 Under 26 217,666 15,085,430 214,299 13,917,359 101,940 51,413 1,717

26 under 35 3,427,451 346,933,768 3,368,661 307,292,510 2,141,107 2,746,841 97,089

35 under 45 7,566,854 1,091,167,652 7,331,996 832,245,775 5,266,857 20,461,674 371,930

45 under 55 8,376,045 1,417,538,831 8,076,098 993,373,478 6,506,683 29,657,222 663,788

55 under 65 6,225,716 1,075,418,966 5,606,892 604,376,302 5,187,639 34,829,946 807,945

65 and over 3,809,043 676,601,252 1,973,056 134,004,866 3,429,484 46,739,611 922,007

Returns of married persons filing separately, total 1,185,837 136,854,153 999,240 61,729,724 602,208 6,632,810 75,100 Under 26 18,606 634,597 17,908 573,699 5,059 3,625 * 51

26 under 35 160,162 9,582,593 152,617 7,855,799 54,572 120,056 3,974

35 under 45 315,725 34,347,603 297,882 18,254,798 131,235 938,367 9,059

45 under 55 312,096 34,278,780 281,847 19,369,127 160,605 1,644,944 16,701

55 under 65 254,868 31,423,136 208,008 12,260,309 153,403 1,656,186 17,746

65 and over 124,380 26,587,445 40,979 3,415,993 97,333 2,269,633 27,568

Returns of headsof households, total 4,645,274 297,363,213 4,321,389 235,265,969 2,111,815 4,285,991 123,968 Under 26 94,968 3,624,873 92,050 3,340,804 11,543 4,957 * 661

26 under 35 685,812 32,056,819 663,501 30,569,690 178,181 81,733 4,426

35 under 45 1,651,989 96,374,443 1,559,984 83,222,696 658,341 688,413 20,988

45 under 55 1,564,738 114,173,369 1,460,107 88,327,066 862,254 2,100,346 67,300

55 under 65 539,528 42,422,357 478,975 27,217,971 323,040 983,692 24,476

65 and over 108,239 8,711,352 66,773 2,587,741 78,457 426,850 6,117

Single returns, total 15,090,583 1,130,872,647 11,432,697 663,418,578 9,627,262 46,750,135 1,336,965 Under 26 785,269 37,253,265 699,802 27,541,210 285,777 967,059 36,669

26 under 35 2,441,668 158,156,784 2,356,895 139,262,588 1,150,792 1,806,300 61,785

35 under 45 2,563,933 204,081,601 2,409,646 162,064,518 1,359,150 3,328,733 84,192

45 under 55 3,129,889 242,910,852 2,831,523 180,210,845 1,952,503 5,143,565 162,941

55 under 65 2,985,888 230,723,325 2,397,316 129,697,401 2,127,079 9,920,009 242,254

65 and over 3,183,937 257,746,819 737,514 24,642,015 2,751,961 25,584,469 749,126Footnotes at end of table.


Numberof

returns [2]


less deficit

Salaries and wages Taxable interestTax-exempt

interest

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Table 2b. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 2007[All figures are estimates based on samples—money amounts are in thousands of dollars]



131

(8) (9) (10) (11) (12) (13) (14)

All returns, total 68,991,965 18,924,081 197,168,726 16,315,747 133,069,706 21,522,095 25,655,500 Under 18 140,890 51,367 516,729 47,400 311,571 8,238 14,304

18 under 26 136,338 122,792 903,734 112,032 564,858 233,939 164,792

26 under 35 803,843 1,346,455 4,111,643 1,125,562 2,663,844 2,870,586 2,416,349

35 under 45 4,244,828 3,431,538 17,803,055 2,931,073 10,886,585 5,695,619 6,367,779

45 under 55 11,724,167 4,910,064 39,374,339 4,144,486 25,757,237 6,493,931 7,851,039

55 under 65 16,612,848 4,467,913 47,357,871 3,858,020 31,135,966 4,353,875 5,677,768

65 and over 35,329,052 4,593,952 87,101,354 4,097,174 61,749,644 1,865,907 3,163,469


26 under 35 450,947 812,225 2,149,523 672,237 1,385,317 1,621,525 1,510,501

35 under 45 3,235,864 2,606,021 14,052,030 2,233,895 8,614,833 3,763,844 4,712,918

45 under 55 8,988,684 3,572,716 30,017,543 3,046,970 19,673,683 4,207,725 5,796,647

55 under 65 12,912,482 3,110,377 35,669,377 2,703,123 23,726,484 2,789,323 4,217,767

65 and over 21,335,391 2,508,202 52,797,390 2,227,472 37,789,102 1,130,391 2,264,760

Returns of married persons filing separately, total 2,345,226 300,189 6,338,364 244,373 4,329,052 446,178 536,772 Under 26 * 169 * 1,056 * 1,440 * 1,053 * 919 * 1,044 * 195

26 under 35 23,350 17,232 162,425 16,387 116,257 50,856 33,259

35 under 45 237,232 47,025 695,504 38,507 409,674 128,342 128,740

45 under 55 459,882 94,367 1,620,925 72,025 1,135,414 138,043 152,512

55 under 65 579,731 78,686 1,369,534 65,065 842,398 90,740 122,130

65 and over 1,044,862 61,823 2,488,536 51,335 1,824,391 37,152 99,935

Returns of headsof households, total 1,374,321 724,527 4,191,209 593,952 2,700,700 1,940,215 1,792,480 Under 26 * 3,159 * 1,304 * 10,637 * 1,302 * 4,491 18,222 11,693

26 under 35 13,090 34,821 43,253 22,309 17,691 233,376 192,514

35 under 45 153,017 197,051 593,910 159,085 371,864 688,337 609,669

45 under 55 726,146 328,859 1,903,996 270,947 1,255,347 720,685 694,878

55 under 65 338,599 131,489 1,107,159 113,379 645,690 239,775 244,831

65 and over 140,310 31,002 532,254 26,930 405,617 39,821 38,895

Single returns, total 18,336,585 5,260,563 51,895,496 4,566,473 34,811,345 5,560,941 4,776,469 Under 26 261,435 142,539 1,350,592 129,825 831,829 160,957 120,022

26 under 35 316,457 482,177 1,756,441 414,629 1,144,579 964,829 680,075

35 under 45 618,714 581,441 2,461,610 499,586 1,490,215 1,115,096 916,452

45 under 55 1,549,455 914,121 5,831,876 754,543 3,692,794 1,427,479 1,207,002

55 under 65 2,782,035 1,147,360 9,211,801 976,454 5,921,394 1,234,037 1,093,040


Numberof returns

Amount

Ordinary dividends Qualified dividends State income tax refunds

AmountAmountNumber

of returnsNumber

of returnsAmount


Tax-exemptinterest—continued

Table 2b. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 2007—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]


132

(15) (16) (17) (18) (19) (20) (21)

All returns, total 259,780 6,758,766 10,676,395 202,530,896 16,383,152 810,594,234 1,118,798 Under 18 0 0 * 340 * 17,897 48,022 1,703,589 1,770

18 under 26 0 0 116,038 1,021,543 115,464 3,095,008 7,714

26 under 35 * 4,230 * 46,316 1,241,541 14,058,001 1,209,470 20,717,126 70,477

35 under 45 44,763 1,026,336 2,696,918 43,646,474 3,009,664 130,565,918 221,570

45 under 55 99,393 2,500,449 3,103,868 68,470,517 4,176,081 200,727,020 294,642

55 under 65 87,297 2,467,015 2,383,175 54,463,117 3,854,794 202,476,212 281,535

65 and over 24,096 718,651 1,134,516 20,853,346 3,969,657 251,309,361 241,090

Joint returns and returnsof surviving spouses, total 17,372 165,947 7,802,967 157,421,821 10,948,773 614,407,219 851,906 Under 26 0 0 45,271 374,138 23,670 213,364 466

26 under 35 * 999 * 16 825,849 9,849,552 729,166 12,381,327 48,696

35 under 45 5,437 51,746 2,005,326 33,626,346 2,260,033 101,488,288 181,636

45 under 55 5,711 47,629 2,320,970 53,728,352 3,053,551 162,507,300 237,645

55 under 65 4,371 57,317 1,766,806 43,468,445 2,698,474 158,719,401 213,793

65 and over * 854 * 9,241 838,744 16,374,988 2,183,879 179,097,538 169,670

Returns of married persons filing separately, total 3,218 158,120 183,560 3,799,202 252,317 35,431,937 14,975 Under 26 0 0 * 1,316 * 27,410 * 1,056 * 31,633 * 11

26 under 35 0 0 21,465 179,090 19,211 643,931 2,016

35 under 45 * 49 * 5,105 46,847 884,438 37,038 8,481,414 3,257

45 under 55 * 1,281 * 17,364 47,622 1,189,232 72,574 6,838,899 3,958

55 under 65 * 1,888 * 135,652 40,889 1,113,248 67,743 9,132,472 2,981

65 and over 0 0 25,421 405,784 54,696 10,303,588 2,752

Returns of headsof households, total 108,316 2,717,196 690,030 8,493,837 627,893 17,879,802 30,156 Under 26 0 0 4,618 16,737 * 1,947 * 4,560 * 648

26 under 35 * 2,596 * 42,584 93,530 371,771 33,860 150,315 997

35 under 45 30,526 653,362 240,307 2,698,158 185,468 3,229,052 8,110

45 under 55 59,449 1,633,197 233,665 3,925,638 273,092 8,760,036 12,063

55 under 65 14,457 374,537 103,592 1,308,757 110,485 4,711,123 5,569

65 and over * 1,287 * 13,517 14,318 172,777 23,041 1,024,716 2,770

Single returns, total 130,873 3,717,502 1,999,839 32,816,036 4,554,168 142,875,276 221,761 Under 26 0 0 65,173 621,155 136,813 4,549,038 8,358

26 under 35 635 3,716 300,697 3,657,588 427,233 7,541,553 18,769

35 under 45 8,751 316,124 404,438 6,437,533 527,125 17,367,164 28,567

45 under 55 32,953 802,259 501,611 9,627,295 776,864 22,620,785 40,977

55 under 65 66,580 1,899,509 471,887 8,572,667 978,093 29,913,216 59,193

65 and over 21,955 695,893 256,033 3,899,797 1,708,041 60,883,520 65,897Footnotes at end of table.

Amount

Business or professionnet income less loss

Sales of capital assets,net gain less loss

Numberof returns

AmountNumber

of returns

Alimony received

Numberof returns

AmountNumber

of returns


Sales of property other than capital assets, net gain

less loss




133

(22) (23) (24) (25) (26) (27) (28)

All returns, total 5,445,080 5,313,694 98,945,030 11,662,054 277,536,214 3,602,505 64,027,958 Under 18 -74 0 0 * 1,642 * 19,599 2,572 2,589

18 under 26 45,971 7,814 68,993 34,616 115,892 8,106 90,674

26 under 35 -142,115 157,315 1,085,684 432,089 2,796,059 129,490 947,896

35 under 45 1,324,004 387,402 4,754,466 1,035,037 11,300,148 477,091 4,936,384

45 under 55 1,374,151 613,560 9,046,639 1,602,984 24,881,031 909,497 12,952,039

55 under 65 1,454,856 1,080,767 24,948,894 3,515,495 99,065,858 999,220 18,683,106

65 and over 1,388,287 3,066,835 59,040,353 5,040,191 139,357,629 1,076,529 26,415,271

Joint returns and returnsof surviving spouses, total 4,508,285 3,340,267 70,862,977 7,189,701 187,089,896 2,526,490 46,297,390 Under 26 13,422 * 1,954 * 37,623 11,222 26,020 3,309 42,831

26 under 35 -87,049 101,258 691,528 273,858 1,793,606 82,525 654,357

35 under 45 1,148,585 265,971 3,306,690 732,288 7,961,409 365,356 3,681,543

45 under 55 1,238,159 431,263 6,145,669 1,114,192 18,167,584 698,204 10,067,452

55 under 65 1,094,827 753,815 18,944,040 2,353,569 71,852,609 728,956 14,389,929

65 and over 1,100,340 1,786,007 41,737,426 2,704,572 87,288,668 648,140 17,461,278

Returns of married persons filing separately, total 251,715 76,113 1,215,462 197,979 4,599,529 59,054 1,501,696 Under 26 * [3] 0 0 0 0 * 11 * 41

26 under 35 4,213 * 2,002 * 3,775 6,625 44,200 803 7,136

35 under 45 104,044 6,901 35,188 23,501 170,020 8,246 103,051

45 under 55 -28,430 12,373 196,549 26,056 403,892 11,264 317,780

55 under 65 146,044 20,773 426,092 67,945 1,892,397 17,335 482,522

65 and over 25,844 34,063 553,859 73,853 2,089,020 21,395 591,166

Returns of headsof households, total 97,401 173,259 2,751,061 569,807 9,738,508 129,436 1,620,466 Under 26 * -2,343 * 1,998 * 1,214 * 1,934 * 18,627 * 660 * 8,170

26 under 35 -6,026 10,794 51,844 43,205 264,797 6,121 28,218

35 under 45 1,591 39,498 501,691 133,251 1,446,827 32,957 332,418

45 under 55 53,904 58,259 942,104 180,612 2,414,037 50,102 597,612

55 under 65 17,366 37,594 805,549 147,457 3,749,878 30,288 472,555

65 and over 32,908 25,117 448,659 63,346 1,844,342 9,308 181,493

Single returns, total 587,679 1,724,054 24,115,529 3,704,566 76,108,281 887,525 14,608,406 Under 26 34,818 3,863 30,156 23,102 90,844 6,698 42,220

26 under 35 -53,253 * 43,262 * 338,537 108,401 693,455 40,041 258,185

35 under 45 69,783 75,032 910,896 145,997 1,721,892 70,532 819,372

45 under 55 110,518 111,665 1,762,318 282,124 3,895,518 149,927 1,969,195

55 under 65 196,619 268,585 4,773,214 946,524 21,570,974 222,641 3,338,100

65 and over 229,195 1,221,648 16,300,409 2,198,419 48,135,599 397,686 8,181,334Footnotes at end of table.

Numberof returns

Numberof returns

Numberof returns

Amount


AmountAmount


Sales of property other than capital assets, net gain


Taxable pensionsand annuities

Rent and royaltynet income

Amount



134

(29) (30) (31) (32) (33) (34) (35)

All returns, total 3,792,153 46,443,196 268,628 2,000,477 5,797,114 435,188,895 406,638 Under 18 * 660 * 9,281 0 0 9,538 327,259 3,488

18 under 26 20,061 210,722 ** ** 37,193 1,635,588 9,200

26 under 35 320,818 3,689,681 ** ** 426,437 16,486,964 15,217

35 under 45 801,918 9,818,725 14,894 21,292 1,352,233 98,144,433 35,982

45 under 55 1,093,020 13,648,347 50,194 196,955 1,661,872 147,794,913 70,301

55 under 65 913,444 11,403,210 ** 60,172 ** 283,643 1,331,587 110,841,900 110,101

65 and over 642,231 7,663,229 143,368 1,498,587 978,253 59,957,839 162,349

Joint returns and returnsof surviving spouses, total 2,571,941 32,507,294 175,834 1,262,137 4,473,031 361,801,278 223,548 Under 26 6,551 88,947 0 0 9,004 451,042 * 1,329

26 under 35 186,269 2,127,734 2,857 4,709 310,189 11,942,211 8,570

35 under 45 549,662 6,720,980 10,495 19,930 1,099,400 81,222,450 25,325

45 under 55 763,031 9,701,133 40,115 149,602 1,331,560 127,659,808 50,714

55 under 65 641,227 8,314,066 41,708 195,213 1,039,115 94,585,882 75,590

65 and over 425,201 5,554,435 80,658 892,682 683,764 45,939,885 62,020

Returns of married persons filing separately, total 41,517 598,017 1,890 39,876 103,354 13,571,082 7,892 Under 26 0 0 0 0 * 55 * 10,769 * 3

26 under 35 2,400 10,119 0 0 7,561 470,200 382

35 under 45 6,736 62,775 0 0 27,013 4,394,564 603

45 under 55 10,367 183,777 * 22 * 805 24,885 2,743,771 2,656

55 under 65 13,174 135,207 122 1,210 23,919 2,903,183 1,610

65 and over 8,840 206,139 1,746 37,861 19,922 3,048,596 2,639

Returns of headsof households, total 266,368 3,123,131 4,810 18,323 212,944 10,926,657 13,432 Under 26 * 644 * 1,631 ** ** * 1,287 * 7,245 * 658

26 under 35 26,299 258,062 ** ** 13,152 381,948 0

35 under 45 78,086 936,609 * 1,009 * 3,434 68,144 3,338,938 2,239

45 under 55 102,420 1,197,250 2,606 12,718 89,499 4,626,544 6,108

55 under 65 46,677 623,154 ** 14 ** -1,449 35,057 2,098,981 3,909

65 and over 12,242 106,425 * 1,182 * 3,620 5,804 473,001 519

Single returns, total 912,326 10,214,754 86,094 680,140 1,007,784 48,889,879 161,765 Under 26 13,527 129,425 ** ** 36,385 1,493,792 10,699

26 under 35 105,849 1,293,766 ** ** 95,535 3,692,605 6,264

35 under 45 167,434 2,098,361 * 3,390 * -2,072 157,676 9,188,481 7,816

45 under 55 217,202 2,566,188 7,450 33,829 215,928 12,764,790 10,823

55 under 65 212,366 2,330,783 ** 15,470 ** 83,959 233,497 11,253,854 28,992

65 and over 195,949 1,796,230 59,783 564,424 268,763 10,496,357 97,172Footnotes at end of table.

Partnership and S-corporationnet income less loss

Amount


Estate andtrust netincome

less loss

Numberof returns

AmountNumber

of returnsNumber

of returnsAmount

Rent and royalty net lossFarm rental net

income less loss

Numberof returns




135

(36) (37) (38) (39) (40) (41) (42)

All returns, total 16,537,793 783,430 -7,964,876 2,656,205 11,617,594 7,541,145 98,481,692 Under 18 102,666 ** ** 0 0 3,866 39,772

18 under 26 282,706 ** 3,017 ** -4,707 57,281 194,945 * 2,325 * 5,217

26 under 35 795,302 53,373 -321,029 408,235 1,661,240 13,952 85,338

35 under 45 2,957,540 139,749 -1,168,141 734,157 3,185,093 91,312 814,825

45 under 55 2,263,728 222,504 -2,263,069 817,097 3,560,330 317,734 3,285,852

55 under 65 3,322,959 197,726 -2,435,031 509,973 2,397,068 1,383,611 14,017,402

65 and over 6,812,893 167,061 -1,772,900 129,463 618,920 5,728,345 80,233,287

Joint returns and returnsof surviving spouses, total 8,225,423 643,728 -6,707,260 1,743,795 7,588,575 4,700,576 70,624,443 Under 26 * 1,933 1,012 -3,889 20,357 59,347 * 634 * 1,952

26 under 35 327,252 44,631 -229,694 241,210 1,027,834 11,005 65,782

35 under 45 1,643,496 118,245 -1,066,184 493,675 2,158,671 73,747 697,251

45 under 55 1,593,083 190,268 -1,894,522 548,170 2,306,199 266,786 2,894,220

55 under 65 2,047,853 163,238 -2,125,151 347,197 1,613,870 1,076,454 11,622,400

65 and over 2,611,806 126,335 -1,387,820 93,185 422,655 3,271,949 55,342,837

Returns of married persons filing separately, total 926,059 10,059 -59,420 47,125 206,491 130,257 1,446,080 Under 26 * 12,749 0 0 0 0 0 0

26 under 35 63,101 * 1,667 * -10,225 6,849 24,899 0 0

35 under 45 416,729 * 69 * 5,155 17,112 75,781 * 1,653 * 13,085

45 under 55 94,316 1,631 -16,278 9,709 57,547 4,590 62,542

55 under 65 103,472 2,650 -52,457 10,902 35,618 18,853 174,859

65 and over 235,692 4,043 14,384 * 2,553 * 12,647 105,162 1,195,595

Returns of headsof households, total 595,846 17,670 -171,849 239,702 1,014,078 138,140 1,280,319 Under 26 * 74,121 0 0 * 2,996 * 15,138 * 1,642 * 2,864

26 under 35 0 9 -5 49,425 188,734 * 1,269 * 4,266

35 under 45 20,474 4,655 -50,729 85,315 361,305 10,695 79,864

45 under 55 268,734 6,562 -57,266 79,099 349,283 21,365 147,221

55 under 65 123,586 5,311 -35,434 19,956 68,033 27,215 231,725

65 and over 108,929 1,134 -28,415 * 2,911 * 31,586 75,953 814,378

Single returns, total 6,790,466 111,973 -1,026,347 625,584 2,808,450 2,572,171 25,130,849 Under 26 296,568 2,005 -817 33,927 120,460 3,915 40,172

26 under 35 404,949 * 7,067 * -81,105 110,750 419,774 * 1,678 * 15,290

35 under 45 876,840 16,781 -56,383 138,055 589,336 * 5,217 * 24,625

45 under 55 307,594 24,043 -295,003 180,119 847,301 24,992 181,869

55 under 65 1,048,048 26,527 -221,989 131,917 679,548 261,088 1,988,417

65 and over 3,856,467 35,549 -371,049 30,814 152,032 2,275,281 22,880,477Footnotes at end of table.


Taxable SocialSecurity benefits

Numberof returns

AmountNumber

of returnsNumber


Farm net incomeless lossMarital status

and age [1]

Estate andtrust netincome


Amount



136

Total itemized deductions

(43) (44) (45) (46) (47) (48) (49)

All returns, total 77,701 5,172,655 3,789,276 27,628,453 17,666,849 89,395,905 1,333,036,542 Under 18 0 0 1,955 8,232 796 10,572 598,466

18 under 26 * 1,261 * 46,382 34,222 547,587 322,042 553,268 14,988,701

26 under 35 7,781 534,704 339,885 1,804,935 2,757,770 6,120,629 138,332,508

35 under 45 27,714 1,862,611 794,923 5,736,411 4,352,891 17,564,171 315,019,404

45 under 55 26,153 1,745,675 1,037,263 6,954,056 5,150,931 30,557,197 364,740,954

55 under 65 10,712 810,461 884,252 6,046,546 3,668,694 25,549,987 275,719,708

65 and over 4,080 172,821 696,776 6,530,686 1,413,726 9,040,081 223,636,800

Joint returns and returnsof surviving spouses, total 52,254 3,654,910 2,687,137 19,904,554 12,596,840 68,153,622 929,523,790 Under 26 ** ** 8,901 33,006 102,162 155,150 4,135,871

26 under 35 ** 4,459 ** 333,380 212,967 1,229,470 1,789,458 4,296,395 84,816,525

35 under 45 19,518 1,289,350 606,919 4,090,204 3,220,456 13,564,022 228,767,734

45 under 55 16,746 1,209,524 774,653 5,108,149 3,798,112 23,500,332 267,290,668

55 under 65 8,465 671,175 635,050 4,762,142 2,656,937 19,486,338 202,813,970

65 and over 3,065 151,481 448,646 4,681,581 1,029,714 7,151,384 141,699,021

Returns of married persons filing separately, total 4,065 269,983 62,269 709,382 229,038 1,466,185 27,013,079 Under 26 ** ** ** ** * 2,311 * 6,449 172,933

26 under 35 ** 742 ** 29,886 ** 6,128 ** 26,088 24,219 47,810 2,322,139

35 under 45 2,380 165,409 13,361 150,276 60,086 279,901 6,502,539

45 under 55 712 60,079 22,430 168,632 68,911 409,192 6,762,421

55 under 65 192 12,161 10,637 133,476 54,000 522,741 6,044,701

65 and over 38 2,448 9,714 230,909 19,511 200,092 5,208,347

Returns of headsof households, total 3,066 223,510 198,048 1,177,299 1,299,419 4,690,122 91,684,382 Under 26 0 0 ** ** 13,884 31,174 1,345,282

26 under 35 35 2,976 ** 18,502 ** 243,751 170,485 285,250 11,907,426

35 under 45 1,103 72,740 58,429 353,458 425,492 1,228,037 31,452,296

45 under 55 1,785 138,273 77,188 374,762 478,361 2,242,247 33,115,903

55 under 65 139 9,246 36,043 159,739 188,745 845,049 11,301,328

65 and over * 4 * 275 7,886 45,589 22,452 58,367 2,562,149

Single returns, total 18,316 1,024,252 841,822 5,837,218 3,541,552 15,085,976 284,815,290 Under 26 630 25,849 25,390 379,697 204,481 371,067 9,933,081

26 under 35 * 3,174 * 188,996 104,175 448,740 773,607 1,491,173 39,286,419

35 under 45 4,713 335,112 116,215 1,142,472 646,858 2,492,211 48,296,836

45 under 55 6,910 337,799 162,992 1,302,512 805,546 4,405,427 57,571,962

55 under 65 1,915 117,878 202,522 991,190 769,012 4,695,859 55,559,710

65 and over 973 18,617 230,530 1,572,607 342,049 1,630,239 74,167,283Footnotes at end of table.

Numberof returns

Total statutory adjustments

Total intaxableincome

AmountNumber

of returnsAmount

Numberof returns

Amount

Foreign-earnedincome exclusion

Other income less lossMarital statusand age [1]




137

(50) (51) (52) (53) (54) (55) (56)


18 under 26 17,987 103,893 160,698 576,270 160,698 955,939 160,698

26 under 35 457,682 1,375,345 699,351 2,805,587 699,351 5,295,619 699,351

35 under 45 1,641,913 7,701,897 1,395,503 5,837,607 1,395,503 11,672,491 1,395,497

45 under 55 2,269,888 12,073,243 1,882,357 9,310,581 1,882,357 17,034,504 1,882,357

55 under 65 1,681,378 9,797,719 2,281,657 13,293,683 2,281,657 22,945,343 2,281,626

65 and over 1,059,428 8,031,833 4,096,750 44,347,100 4,096,750 61,044,431 4,096,750


26 under 35 341,627 946,842 345,553 1,454,394 345,553 2,979,177 345,553

35 under 45 1,405,010 6,472,213 794,727 3,588,403 794,727 7,659,093 794,721

45 under 55 1,935,503 10,441,977 1,028,016 5,604,845 1,028,016 10,815,200 1,028,016

55 under 65 1,421,592 8,345,736 1,361,145 8,922,583 1,361,145 15,872,460 1,361,145

65 and over 796,728 6,153,339 2,075,311 19,665,526 2,075,311 30,164,597 2,075,311

Returns of married persons filing separately, total 269,179 1,329,892 208,114 962,202 208,114 1,579,443 208,114 Under 26 * 66 * 1,219 * 1,998 * 15,246 * 1,998 * 17,500 * 1,998

26 under 35 25,379 36,679 15,641 71,638 15,641 114,828 15,641

35 under 45 56,210 302,173 37,467 139,813 37,467 250,318 37,467

45 under 55 82,458 318,663 47,588 209,562 47,588 348,147 47,588

55 under 65 66,664 310,487 55,571 225,016 55,571 388,403 55,571

65 and over 38,401 360,669 49,849 300,927 49,849 460,247 49,849

Returns of headsof households, total 148,619 757,515 948,005 3,786,450 948,005 6,746,059 948,005 Under 26 618 2,597 21,263 55,354 21,263 105,214 21,263

26 under 35 4,518 20,478 115,204 388,906 115,204 713,071 115,204

35 under 45 35,634 154,970 303,356 1,090,488 303,356 2,009,490 303,356

45 under 55 72,910 371,483 326,664 1,295,726 326,664 2,329,343 326,664

55 under 65 29,309 167,952 127,923 575,671 127,923 1,023,355 127,923

65 and over 5,631 40,035 53,596 380,305 53,596 565,586 53,596

Single returns, total 809,230 4,643,340 3,735,006 32,283,354 3,735,006 43,157,658 3,734,975 Under 26 16,516 107,004 116,999 602,600 116,999 858,583 116,999

26 under 35 86,157 371,345 222,952 890,648 222,952 1,488,544 222,952

35 under 45 145,059 772,539 259,953 1,018,903 259,953 1,753,591 259,953

45 under 55 179,017 941,119 480,089 2,200,448 480,089 3,541,814 480,089

55 under 65 163,812 973,544 737,018 3,570,413 737,018 5,661,125 736,987

65 and over 218,668 1,477,789 1,917,995 24,000,342 1,917,995 29,854,002 1,917,995Footnotes at end of table.


Amount

Itemized deductionslimitation

Medical and dentalexpenses deduction

Numberof returns

AmountNumber

of returnsNumber

of returnsNumber

of returnsAmount




limitation



138

(57) (58) (59) (60) (61) (62) (63)


18 under 26 379,668 1,019,105 3,651,491 993,649 2,459,965 771,823 2,187,996

26 under 35 2,490,032 6,644,386 40,702,494 6,424,726 25,313,111 5,160,150 23,312,794

35 under 45 5,834,884 12,013,335 107,880,125 11,647,118 66,753,235 9,244,144 62,670,508

45 under 55 7,723,923 13,306,051 138,477,449 12,963,382 87,095,740 10,378,195 82,580,619

55 under 65 9,651,661 9,965,441 104,776,492 9,687,234 64,871,545 7,365,295 61,035,653

65 and over 16,697,331 7,123,772 70,191,512 6,858,566 41,199,591 3,720,193 37,384,965

Joint returns and returnsof surviving spouses, total 28,355,034 29,543,041 343,113,551 28,859,494 214,482,174 22,043,853 201,263,190 Under 26 100,260 215,030 1,028,328 209,749 588,291 156,307 494,276

26 under 35 1,524,782 3,411,660 25,302,479 3,316,748 15,138,399 2,640,776 13,829,307

35 under 45 4,070,689 7,543,826 81,287,069 7,352,195 50,272,758 5,828,299 47,208,554

45 under 55 5,210,355 8,356,504 106,614,950 8,207,865 68,409,494 6,631,135 65,057,458

55 under 65 6,949,877 6,213,952 80,063,682 6,077,182 50,581,984 4,679,170 47,712,052

65 and over 10,499,071 3,802,069 48,817,043 3,695,756 29,491,249 2,108,166 26,961,544

Returns of married persons filing separately, total 617,241 1,165,331 9,397,573 1,129,690 6,528,782 895,541 6,268,272 Under 26 * 2,254 17,317 48,710 16,319 25,966 15,312 25,363

26 under 35 43,190 158,107 707,933 150,489 448,399 121,613 416,211

35 under 45 110,504 309,672 2,337,807 300,360 1,633,284 252,410 1,579,292

45 under 55 138,585 305,763 2,506,619 297,954 1,766,659 245,077 1,701,032

55 under 65 163,388 252,075 2,167,536 247,395 1,462,184 195,170 1,409,153

65 and over 159,320 122,397 1,628,968 117,173 1,192,290 65,959 1,137,220

Returns of headsof households, total 2,959,609 4,599,480 24,948,927 4,406,376 13,149,783 3,329,770 11,902,309 Under 26 49,860 93,315 242,480 92,316 141,758 69,687 119,961

26 under 35 324,164 674,500 2,573,945 638,101 1,329,853 464,258 1,136,014

35 under 45 919,002 1,634,933 8,056,809 1,562,032 4,194,612 1,200,813 3,780,334

45 under 55 1,033,617 1,550,978 10,014,343 1,485,547 5,337,255 1,144,687 4,921,477

55 under 65 447,684 537,521 3,415,018 524,429 1,856,468 392,771 1,698,931

65 and over 185,281 108,233 646,331 103,952 289,837 57,554 245,592

Single returns, total 10,874,304 14,810,805 88,420,490 14,223,786 53,712,881 10,414,104 49,917,369 Under 26 255,984 740,010 2,532,953 719,937 1,884,385 573,988 1,727,002

26 under 35 597,895 2,400,119 12,118,136 2,319,389 8,396,460 1,933,503 7,931,262

35 under 45 734,688 2,524,904 16,198,441 2,432,531 10,652,581 1,962,623 10,102,329

45 under 55 1,341,366 3,092,806 19,341,536 2,972,016 11,582,332 2,357,294 10,900,652

55 under 65 2,090,712 2,961,892 19,130,256 2,838,228 10,970,909 2,098,183 10,215,517


Amount

Total

Numberof returns

Total Income tax

Numberof returns

AmountNumber




limitation—continued



State and local taxes




139

(64) (65) (66) (67) (68) (69) (70)

All returns, total 11,936,077 18,522,480 43,604,421 166,884,976 22,063,125 9,207,161 2,874,143 Under 18 * 1,201 * 1,829 2,662 19,446 * 660 * 545 * 49

18 under 26 221,826 271,969 507,133 1,013,657 366,455 157,519 31,485

26 under 35 1,264,577 2,000,317 5,092,387 14,171,073 2,773,282 1,086,301 265,136

35 under 45 2,402,973 4,082,727 10,468,905 38,391,164 5,300,325 2,363,064 616,755

45 under 55 2,585,188 4,515,121 12,113,595 48,347,244 6,107,672 2,550,362 813,923

55 under 65 2,321,939 3,835,892 9,160,091 37,504,691 4,590,662 1,914,576 690,945

65 and over 3,138,373 3,814,626 6,259,648 27,437,700 2,924,069 1,134,793 455,849


26 under 35 675,972 1,309,092 3,076,854 9,461,413 1,602,156 638,996 141,740

35 under 45 1,523,897 3,064,204 7,100,807 29,097,552 3,520,796 1,641,019 449,512

45 under 55 1,576,730 3,352,036 8,002,655 35,939,237 4,037,735 1,908,287 555,536

55 under 65 1,398,012 2,869,932 5,938,694 27,656,569 2,990,548 1,433,640 479,231

65 and over 1,587,590 2,529,704 3,595,975 18,188,729 1,746,583 849,805 290,222

Returns of married persons filing separately, total 234,149 260,510 831,712 2,697,814 357,579 124,779 44,689 Under 26 * 1,007 * 603 8,639 15,338 8,003 7,407 0

26 under 35 28,876 32,188 104,196 244,482 45,525 13,868 4,655

35 under 45 47,950 53,992 203,207 653,549 89,783 36,807 9,181

45 under 55 52,877 65,626 227,891 702,380 85,551 22,597 15,872

55 under 65 52,225 53,031 195,181 665,925 87,607 32,488 10,245

65 and over 51,213 55,071 92,598 416,141 41,110 11,612 4,736

Returns of headsof households, total 1,076,606 1,247,474 3,689,149 10,887,397 1,945,193 808,252 206,780 Under 26 22,629 21,797 40,102 77,975 38,154 22,352 * 4,998

26 under 35 173,843 193,839 455,493 1,125,939 256,295 105,778 26,160

35 under 45 361,219 414,278 1,304,144 3,518,809 703,252 316,390 61,803

45 under 55 340,859 415,778 1,334,129 4,384,394 666,140 248,621 83,239

55 under 65 131,657 157,537 456,631 1,440,844 235,120 99,550 27,752

65 and over 46,398 44,245 98,651 339,435 46,233 15,562 2,829

Single returns, total 3,809,681 3,795,512 11,184,044 32,569,713 5,768,555 1,762,317 698,010 Under 26 145,949 157,384 276,525 553,241 226,977 88,241 18,112

26 under 35 385,885 465,198 1,455,843 3,339,238 869,307 327,659 92,582

35 under 45 469,907 550,252 1,860,747 5,121,255 986,494 368,848 96,260

45 under 55 614,722 681,680 2,548,920 7,321,232 1,318,245 370,857 159,276

55 under 65 740,045 755,392 2,569,585 7,741,353 1,277,388 348,899 173,718


General sales tax

Amount

Real estate taxes Personal property taxes

Numberof returns

Numberof returns

AmountNumber

of returnsNumber

of returns




State and local taxes—continued

Other taxes

Amount



140


(71) (72) (73) (74) (75) (76) (77)

All returns, total 1,914,783 41,282,875 524,790,200 40,776,656 491,432,301 40,368,551 484,500,709 Under 18 * 553 7,619 101,842 * 1,965 * 24,702 * 1,962 * 24,669

18 under 26 20,349 562,177 5,328,708 554,192 5,077,351 543,638 4,963,834

26 under 35 132,009 5,441,005 69,312,220 5,420,214 67,829,008 5,364,350 66,822,446

35 under 45 372,662 10,856,281 153,990,002 10,819,372 147,473,232 10,735,261 145,780,424

45 under 55 484,103 11,965,274 152,835,821 11,901,376 144,547,848 11,772,108 142,430,922

55 under 65 485,679 8,423,131 99,005,897 8,307,042 90,810,307 8,234,045 89,469,961

65 and over 419,428 4,027,389 44,215,709 3,772,495 35,669,854 3,717,187 35,008,454

Joint returns and returnsof surviving spouses, total 1,389,512 26,571,825 375,741,391 26,282,456 350,606,002 26,070,619 346,143,662 Under 26 13,421 195,827 2,069,144 195,513 2,020,027 194,502 1,983,485

26 under 35 63,670 3,226,053 45,801,446 3,219,440 44,916,499 3,194,077 44,349,882

35 under 45 275,740 7,283,082 113,957,742 7,262,979 108,758,278 7,223,533 107,751,146

45 under 55 357,932 7,886,365 110,823,120 7,842,044 104,472,620 7,770,396 103,095,503

55 under 65 391,489 5,473,939 71,675,308 5,403,845 65,398,733 5,361,824 64,383,029

65 and over 287,261 2,506,558 31,414,630 2,358,634 25,039,845 2,326,288 24,580,618

Returns of married persons filing separately, total 46,198 845,776 9,951,503 833,139 8,170,468 822,353 8,027,822 Under 26 0 10,307 67,030 10,263 63,509 10,263 62,754

26 under 35 1,183 112,699 1,138,193 112,651 1,109,203 111,586 1,098,562

35 under 45 14,167 233,109 2,896,628 231,690 2,515,228 230,623 2,479,909

45 under 55 14,983 234,596 2,852,379 233,057 2,329,439 227,541 2,267,337

55 under 65 6,940 190,808 2,071,763 185,289 1,606,210 184,434 1,591,945

65 and over 8,924 64,258 925,510 60,190 546,879 57,907 527,315

Returns of headsof households, total 103,494 3,839,581 43,023,171 3,828,371 41,678,753 3,779,677 41,022,420 Under 26 * 395 43,756 457,248 43,754 439,937 43,754 439,937

26 under 35 12,376 509,695 5,778,643 509,028 5,671,247 499,359 5,522,029

35 under 45 26,998 1,399,775 16,092,084 1,396,525 15,811,595 1,378,137 15,560,740

45 under 55 44,073 1,353,572 15,129,490 1,349,185 14,628,756 1,331,957 14,410,147

55 under 65 18,156 449,416 4,542,685 447,027 4,364,995 444,628 4,332,670

65 and over 1,497 83,367 1,023,021 82,852 762,224 81,843 756,898

Single returns, total 375,579 10,025,694 96,074,135 9,832,691 90,977,079 9,695,903 89,306,805 Under 26 7,086 319,906 2,837,128 306,628 2,578,581 297,081 2,502,327

26 under 35 54,780 1,592,558 16,593,938 1,579,095 16,132,059 1,559,329 15,851,973

35 under 45 55,757 1,940,315 21,043,548 1,928,177 20,388,131 1,902,969 19,988,629

45 under 55 67,115 2,490,741 24,030,831 2,477,090 23,117,033 2,442,214 22,657,935

55 under 65 69,094 2,308,968 20,716,141 2,270,881 19,440,368 2,243,160 19,162,317

65 and over 121,747 1,373,206 10,852,549 1,270,819 9,320,906 1,251,150 9,143,623Footnotes at end of table.

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsAmount

Paid to financial institutionsTotal


Other taxes—continued


Interest paid deduction

Home mortgage interest


Total



141

(78) (79) (80) (81) (82) (83) (84)

All returns, total 1,153,837 6,931,592 2,801,145 2,057,338 1,685,664 1,846,093 1,898,537 Under 18 * 4 * 33 0 0 * 999 * 1,524 5,657

18 under 26 14,877 113,517 24,186 29,560 85,214 78,338 10,152

26 under 35 141,023 1,006,562 233,648 339,477 431,432 452,537 101,238

35 under 45 266,110 1,692,808 630,854 527,931 508,807 551,243 342,909

45 under 55 361,618 2,116,926 936,468 655,745 385,305 444,262 491,530

55 under 65 243,807 1,340,346 660,019 355,830 206,942 222,260 463,469

65 and over 126,398 661,400 315,969 148,796 66,964 95,929 483,582

Joint returns and returnsof surviving spouses, total 764,825 4,462,328 1,986,160 1,453,368 857,969 1,010,885 1,392,946 Under 26 * 2,644 * 36,531 12,690 14,689 27,600 28,085 371

26 under 35 86,116 566,617 135,724 221,332 226,823 257,613 59,726

35 under 45 173,061 1,007,132 456,861 389,911 276,271 311,355 274,115

45 under 55 244,174 1,377,117 694,558 451,835 199,377 252,455 387,659

55 under 65 170,176 1,015,705 461,070 271,558 97,083 120,404 347,401

65 and over 88,653 459,227 225,257 104,043 30,816 40,973 323,673

Returns of married persons filing separately, total 22,196 142,646 43,389 11,936 32,749 39,787 28,161 Under 26 * 999 * 755 0 0 * 999 * 545 45

26 under 35 1,068 10,641 * 2,703 * 3,572 * 8,627 * 6,218 177

35 under 45 5,719 35,319 8,474 4,295 13,222 21,883 3,046

45 under 55 9,378 62,102 15,025 2,103 * 7,267 * 8,871 6,567

55 under 65 1,405 14,265 13,630 1,020 * 1,999 * 1,401 8,751

65 and over 3,627 19,564 3,557 945 * 635 * 868 9,574

Returns of headsof households, total 96,904 656,333 218,526 232,661 299,479 317,691 61,852 Under 26 0 0 * 1,642 * 2,615 * 6,638 * 9,193 * 648

26 under 35 12,669 149,218 17,339 15,606 62,996 84,143 3,830

35 under 45 36,480 250,855 71,378 82,308 107,799 95,631 17,587

45 under 55 36,335 218,609 91,309 111,035 80,244 88,402 25,766

55 under 65 9,133 32,325 29,673 14,890 33,442 30,090 10,166

65 and over * 2,287 * 5,326 7,186 6,206 8,360 10,231 3,856

Single returns, total 269,912 1,670,287 553,070 359,373 495,466 477,730 415,578 Under 26 11,238 76,265 9,854 12,256 50,977 42,039 14,745

26 under 35 41,170 280,086 77,882 98,966 132,985 104,562 37,505

35 under 45 50,849 399,502 94,142 51,416 111,514 122,375 48,161

45 under 55 71,732 459,098 135,577 90,771 98,417 94,534 71,538

55 under 65 63,093 278,052 155,646 68,362 74,419 70,365 97,150

65 and over 31,830 177,284 79,969 37,602 27,153 43,856 146,479Footnotes at end of table.

Numberof returns

AmountNumber

of returnsAmount

Qualified mortgage insurance premiums

Paid to individualsDeductible points

Numberof returns

AmountNumber

of returns


Home mortgageinterest—continued


Investmentinterestexpense

deduction




142


(85) (86) (87) (88) (89) (90) (91)

All returns, total 29,454,467 41,119,033 193,603,968 38,056,579 143,826,766 23,854,106 58,747,438 Under 18 75,616 11,909 25,941 11,263 21,549 * 700 * 3,276

18 under 26 143,459 588,077 1,156,375 508,703 841,675 336,697 1,962,663

26 under 35 691,199 4,726,897 10,535,230 4,059,629 8,206,227 2,892,019 2,436,014

35 under 45 5,437,596 9,455,481 31,191,280 8,474,703 23,180,065 5,929,920 8,059,819

45 under 55 7,187,966 11,230,693 48,447,558 10,464,775 37,774,040 6,738,532 11,231,953

55 under 65 7,617,500 8,737,233 45,643,371 8,316,509 34,293,506 4,946,669 12,224,866

65 and over 8,301,131 6,368,742 56,604,213 6,220,996 39,509,705 3,009,570 22,828,847

Joint returns and returnsof surviving spouses, total 22,671,135 25,771,500 142,006,085 24,129,746 106,377,172 15,309,378 42,744,471 Under 26 6,343 143,129 308,664 115,351 233,673 73,129 1,724,521

26 under 35 406,003 2,617,543 6,553,007 2,264,732 5,277,275 1,564,496 1,341,095

35 under 45 4,498,198 6,344,175 24,012,338 5,773,601 18,000,311 4,031,379 6,137,290

45 under 55 5,646,209 7,415,316 38,278,136 7,008,176 30,055,371 4,513,305 8,654,066

55 under 65 5,884,612 5,670,789 35,703,425 5,449,216 27,024,488 3,266,328 9,429,978

65 and over 6,229,769 3,580,548 37,150,515 3,518,671 25,786,055 1,860,742 15,457,520

Returns of married persons filing separately, total 1,729,312 843,195 5,411,159 754,302 3,165,895 451,899 1,833,680 Under 26 2,976 9,287 7,960 7,290 5,339 * 5,002 * 2,621

26 under 35 19,199 92,740 197,823 80,176 142,029 57,013 57,125

35 under 45 355,221 207,232 785,514 170,837 499,482 121,759 253,232

45 under 55 511,966 226,991 970,834 202,279 731,623 115,862 321,066

55 under 65 463,132 203,479 1,135,285 191,747 718,063 104,963 369,446

65 and over 376,818 103,465 2,313,744 101,972 1,069,360 47,298 830,189

Returns of headsof households, total 794,067 3,458,237 8,779,535 3,105,755 6,515,515 2,233,822 2,252,836 Under 26 * 5,503 51,517 115,838 43,885 76,404 31,920 45,939

26 under 35 7,647 443,348 950,994 384,280 709,359 293,773 223,289

35 under 45 102,551 1,158,871 2,446,524 1,017,577 1,865,291 767,287 557,968

45 under 55 301,297 1,251,427 3,295,118 1,137,173 2,445,653 793,305 830,922

55 under 65 132,710 460,348 1,620,661 435,038 1,125,219 292,548 549,355

65 and over 244,360 92,726 350,400 87,803 293,590 54,990 45,363


26 under 35 258,350 1,573,267 2,833,406 1,330,441 2,077,565 976,736 814,504

35 under 45 481,626 1,745,203 3,946,905 1,512,688 2,814,981 1,009,495 1,111,329

45 under 55 728,493 2,336,959 5,903,469 2,117,146 4,541,394 1,316,059 1,425,898

55 under 65 1,137,047 2,402,616 7,184,001 2,240,509 5,425,737 1,282,831 1,876,088


Numberof returns

Amount

Cash contributionsOther than cash

contributions

AmountNumber

of returns

Total

Numberof returns

AmountAmount



Investmentinterest expense

deduction—continued

Contributions deduction




143

(92) (93) (94) (95) (96) (97) (98)

All returns, total 538,922 25,522,568 107,474 2,337,018 12,734,403 85,217,982 16,479,370 Under 18 * 644 * 2,609 0 0 26,169 102,670 * 1,000

18 under 26 5,131 37,671 * 6,266 * 64,827 551,383 4,260,582 557,006

26 under 35 49,166 205,579 15,315 244,594 2,257,636 15,243,861 2,823,620

35 under 45 100,424 900,456 20,708 305,732 3,164,080 20,325,859 4,465,703

45 under 55 109,973 2,163,861 19,956 466,422 3,209,561 20,228,254 4,707,850

55 under 65 115,193 3,680,287 27,161 702,981 2,232,450 14,801,859 3,032,669

65 and over 158,393 18,532,106 18,068 552,463 1,293,123 10,254,897 891,522

Joint returns and returnsof surviving spouses, total 292,114 14,734,796 51,535 1,437,950 6,394,896 45,824,757 9,596,351 Under 26 * 3,032 * 1,420 * 1,642 * 13,036 69,380 641,302 93,476

26 under 35 23,253 103,264 6,718 185,244 906,858 6,092,607 1,340,727

35 under 45 61,816 645,494 6,334 85,925 1,657,670 10,635,032 2,665,828

45 under 55 64,938 1,607,616 10,975 335,972 1,754,831 12,053,602 2,944,619

55 under 65 60,777 2,397,501 9,711 322,200 1,298,053 9,740,587 1,946,866

65 and over 78,298 9,979,502 16,154 495,574 708,103 6,661,627 604,834

Returns of married persons filing separately, total 14,535 1,444,436 2,993 166,215 294,057 1,895,972 344,986 Under 26 0 0 0 0 * 3,924 * 35,205 5,934

26 under 35 * 1,003 * 527 0 0 36,503 187,281 44,129

35 under 45 4,711 124,984 * 1,008 * 39,246 82,883 525,442 108,082

45 under 55 5,235 64,124 * 3 * 1,192 74,329 393,729 86,734

55 under 65 1,703 251,538 ** 1,981 ** 125,778 63,902 422,302 78,889

65 and over 1,883 1,003,264 ** ** 32,515 332,013 21,218

Returns of headsof households, total 49,367 567,053 12,283 128,142 1,715,176 10,038,929 1,982,646 Under 26 0 0 0 0 61,530 471,061 61,179

26 under 35 * 6,636 * 19,736 * 998 * 2,405 331,979 2,130,126 349,417

35 under 45 13,852 29,113 * 4,009 * 29,334 582,331 3,500,503 695,969

45 under 55 17,859 139,622 2,651 25,850 545,496 2,950,146 641,916

55 under 65 8,358 358,264 ** 4,625 ** 70,554 166,617 879,270 207,751

65 and over 2,662 20,318 ** ** 27,223 107,823 26,414

Single returns, total 182,906 8,776,282 40,663 604,710 4,330,274 27,458,324 4,555,387 Under 26 2,743 38,860 4,623 51,791 442,717 3,215,683 397,417

26 under 35 18,274 82,052 * 7,598 * 56,945 982,297 6,833,846 1,089,347

35 under 45 20,045 100,864 9,358 151,227 841,196 5,664,883 995,825

45 under 55 21,941 352,498 6,327 103,409 834,905 4,830,777 1,034,580

55 under 65 44,355 672,985 10,846 186,342 703,877 3,759,700 799,164

65 and over 75,550 7,529,022 1,911 54,996 525,281 3,153,435 239,055Footnotes at end of table.

Numberof returns

Amount

Carryover from prior years

Casualty or theftloss deduction

Numberof returns

Amount

Total after limitation

Numberof returns

AmountNumber

of returns



Contributions deduction—continued

Unreimbursedemployeebusinessexpenses

Limited miscellaneous deductions



144

(99) (100) (101) (102) (103) (104) (105)

All returns, total 82,105,794 23,493,036 6,485,717 10,035,981 34,643,576 30,594,297 123,235,088 Under 18 * 1,638 13,325 12,764 29,888 116,896 32,388 131,298

18 under 26 4,261,114 436,659 79,251 262,045 442,584 712,185 4,782,950

26 under 35 16,918,571 2,948,623 526,599 1,146,664 1,776,809 4,115,459 19,221,979

35 under 45 23,057,728 5,512,818 1,154,546 1,849,693 4,416,202 7,280,733 28,628,476

45 under 55 21,544,860 6,179,625 1,531,863 2,429,720 7,448,104 8,074,657 30,524,827

55 under 65 13,158,572 4,735,937 1,417,518 2,164,278 8,488,636 6,020,610 23,064,727

65 and over 3,163,311 3,666,049 1,763,177 2,153,693 11,954,344 4,358,265 16,880,832


26 under 35 7,344,103 1,519,664 271,067 477,954 754,572 2,065,519 8,369,742

35 under 45 12,872,287 3,486,690 758,108 1,073,454 2,926,879 4,539,046 16,557,274

45 under 55 13,352,072 3,876,967 1,015,482 1,512,588 5,355,593 5,122,468 19,723,147

55 under 65 8,883,632 2,970,058 959,000 1,411,639 6,107,044 3,811,204 15,949,676

65 and over 2,362,089 1,946,435 982,129 1,232,504 7,875,968 2,396,309 11,220,187

Returns of married persons filing separately, total 1,483,036 456,477 138,647 197,724 1,167,217 624,663 2,788,900 Under 26 37,809 6,291 979 56 524 8,988 39,312

26 under 35 202,166 47,943 6,116 16,624 30,134 72,892 238,416

35 under 45 517,136 116,339 24,312 40,376 182,601 165,913 724,049

45 under 55 338,860 120,082 33,915 52,997 227,852 160,794 600,627

55 under 65 300,624 107,343 36,356 45,149 303,281 142,464 640,260

65 and over 86,442 58,480 36,970 42,522 422,825 73,611 546,236

Returns of headsof households, total 10,312,984 2,267,977 499,656 942,593 1,749,361 2,986,478 12,562,002 Under 26 455,401 45,579 9,477 30,634 55,515 73,476 520,392

26 under 35 2,241,632 339,286 65,188 152,754 185,583 468,536 2,492,403

35 under 45 3,728,204 787,671 150,863 307,421 437,353 1,053,737 4,316,419

45 under 55 2,934,548 767,224 188,328 318,887 741,037 979,224 3,863,912

55 under 65 854,128 274,424 67,221 112,764 279,872 347,464 1,201,221

65 and over 99,072 53,793 18,579 20,132 50,003 64,041 167,653

Single returns, total 24,774,857 6,867,760 1,844,395 3,153,949 8,690,702 8,911,194 35,309,954 Under 26 3,048,810 297,107 64,327 227,668 487,201 524,693 3,600,337

26 under 35 7,130,670 1,041,730 184,228 499,332 806,521 1,508,512 8,121,418

35 under 45 5,940,102 1,122,118 221,263 428,442 869,369 1,522,037 7,030,734

45 under 55 4,919,380 1,415,352 294,138 545,248 1,123,623 1,812,170 6,337,140

55 under 65 3,120,188 1,384,111 354,941 594,725 1,798,440 1,719,478 5,273,569

65 and over 615,708 1,607,342 725,499 858,535 3,605,548 1,824,305 4,946,755Footnotes at end of table.

Numberof returns

Miscellaneous deductions subjectto 2-percent AGI limitation

Numberof returns

Amount

Tax preparation feesOther limited

miscellaneous deductions

AmountNumber

of returnsAmount

Unreimbursedemployeebusiness

expenses—continued


Limited miscellaneous deductions—continued


Amount




145

(106) (107) (108) (109) (110) (111) (112)

All returns, total 1,101,240 21,113,627 608,159 2,544,908 1,691,527 23,961,243 122,040,515 Under 18 0 0 3,426 8,342 3,426 8,342 3,680

18 under 26 5,233 13,953 15,609 39,137 20,213 54,342 1,568,599

26 under 35 50,182 679,299 61,987 183,351 110,732 863,868 15,991,308

35 under 45 168,625 2,744,195 122,216 439,348 289,767 3,190,695 37,335,965

45 under 55 282,566 6,234,759 168,390 699,984 447,411 7,048,113 35,924,596

55 under 65 341,042 6,522,171 140,917 665,089 475,475 7,293,144 19,667,567

65 and over 253,592 4,919,250 95,613 509,657 344,503 5,502,738 11,548,800

Joint returns and returnsof surviving spouses, total 691,539 12,651,841 355,720 1,635,172 1,038,153 14,455,944 93,424,501 Under 26 ** ** * 1,055 * 2,637 * 1,702 * 6,928 600,263

26 under 35 ** 23,581 ** 275,605 26,524 101,299 49,322 374,191 11,499,885

35 under 45 96,948 1,448,272 67,826 220,841 163,920 1,673,438 29,755,370

45 under 55 179,453 3,520,807 105,188 447,324 281,537 4,022,020 28,461,131

55 under 65 229,238 4,230,234 90,926 461,767 317,239 4,731,923 15,134,300

65 and over 162,319 3,176,923 64,201 401,304 224,432 3,647,445 7,973,551

Returns of married persons filing separately, total 22,055 513,670 12,088 43,156 33,097 558,346 1,682,252 Under 26 0 0 0 0 0 0 21,602

26 under 35 * 1,145 * 52,760 670 3,190 1,817 55,950 222,948

35 under 45 1,334 64,742 5,151 14,449 6,480 80,263 557,858

45 under 55 7,289 138,277 2,519 8,385 9,766 146,770 449,915

55 under 65 9,579 200,962 1,189 8,159 10,767 209,121 300,383

65 and over 2,709 56,929 2,558 8,973 4,267 66,242 129,546

Returns of headsof households, total 95,323 1,463,218 67,372 211,016 161,979 1,736,743 11,226,143 Under 26 ** ** * 2,000 * 5,698 * 2,001 * 5,898 236,013

26 under 35 ** 6,039 ** 83,853 10,577 19,230 16,614 102,883 1,708,120

35 under 45 29,077 327,712 25,695 63,590 55,273 391,525 4,224,727

45 under 55 39,871 708,091 16,415 67,051 56,281 776,713 3,669,181

55 under 65 16,295 252,637 12,025 52,347 27,108 365,699 1,164,254

65 and over 4,042 90,924 659 3,100 4,701 94,025 223,849

Single returns, total 292,323 6,484,899 172,979 655,563 458,298 7,210,210 15,707,618 Under 26 4,584 10,714 15,980 39,144 19,935 49,858 714,401

26 under 35 20,066 270,320 24,216 59,632 42,979 330,844 2,560,356

35 under 45 41,267 903,469 23,544 140,467 64,094 1,045,469 2,798,010

45 under 55 55,953 1,867,585 44,268 177,224 99,827 2,102,610 3,344,369

55 under 65 85,932 1,838,338 36,777 142,816 120,361 1,986,401 3,068,629

65 and over 84,522 1,594,474 28,195 96,280 111,102 1,695,027 3,221,854Footnotes at end of table.

Total unlimitedmiscellaneous deduction

Numberof returns

AmountNumber

of returns



Exemptions

Numberof returns

Gambling loss deductionMiscellaneous deductions

other than gambling

Numberof returns

AmountAmount



146

(113) (114) (115) (116) (117) (118) (119)

All returns, total 398,926,150 46,414,283 4,508,688,692 3,934,736 23,470,785 46,433,497 949,790,942 Under 18 12,401 50,273 2,567,939 8,900 22,945 50,956 530,042

18 under 26 5,312,035 957,863 33,732,457 13,969 87,916 957,864 5,880,745

26 under 35 53,708,399 6,267,099 359,618,979 234,657 839,960 6,268,959 66,836,071

35 under 45 122,570,563 11,264,519 999,264,482 976,371 4,262,302 11,270,968 209,573,420

45 under 55 116,134,630 12,519,204 1,339,153,557 1,281,092 6,830,637 12,523,900 292,775,024

55 under 65 63,697,516 9,294,868 1,049,561,914 827,634 5,662,640 9,297,724 226,742,792

65 and over 37,490,606 6,060,458 724,789,365 592,113 5,764,385 6,063,125 147,452,847

Joint returns and returnsof surviving spouses, total 303,432,942 27,701,889 3,419,214,964 2,978,408 18,492,936 27,715,133 730,294,484 Under 26 2,038,020 207,530 8,986,455 1,781 3,883 207,530 1,340,288

26 under 35 38,583,099 3,230,987 226,505,085 137,941 530,680 3,232,744 41,134,168

35 under 45 97,157,292 7,115,527 771,801,952 767,436 3,546,343 7,119,656 163,232,427

45 under 55 91,313,580 7,953,480 1,065,500,620 1,024,062 5,676,920 7,956,583 236,292,877

55 under 65 48,632,549 5,875,372 829,579,593 645,531 4,553,806 5,876,885 181,639,358

65 and over 25,708,402 3,318,993 516,841,259 401,656 4,181,304 3,321,734 106,655,366

Returns of married persons filing separately, total 5,472,458 1,101,121 105,332,882 154,135 728,852 1,101,270 23,573,646 Under 26 73,235 16,608 389,746 * 674 * 1,590 16,608 68,389

26 under 35 748,294 149,542 6,599,568 11,826 22,319 149,545 1,272,146

35 under 45 1,850,206 296,936 26,211,418 41,449 113,855 296,951 5,885,908

45 under 55 1,428,423 288,802 26,404,077 40,232 167,407 288,875 6,115,620

55 under 65 970,109 237,797 24,626,210 36,458 184,990 237,833 5,466,943

65 and over 402,191 111,435 21,101,863 23,497 238,692 111,458 4,764,640

Returns of headsof households, total 37,805,998 4,069,388 173,914,528 274,432 952,266 4,072,171 31,979,646 Under 26 800,722 82,750 1,545,290 * 1,266 * 5,269 82,750 236,442

26 under 35 5,791,797 575,880 15,301,935 23,133 42,509 575,880 2,391,533

35 under 45 14,272,766 1,442,380 52,883,255 83,160 220,776 1,444,483 9,232,727

45 under 55 12,298,448 1,399,387 70,743,720 114,656 478,979 1,400,058 13,609,569

55 under 65 3,896,407 475,852 27,874,983 44,612 168,943 475,861 5,417,963

65 and over 745,858 93,139 5,565,345 7,605 35,791 93,139 1,091,412

Single returns, total 52,214,752 13,541,886 810,226,319 527,761 3,296,730 13,544,923 163,943,167 Under 26 2,412,459 701,248 25,378,905 19,148 100,120 701,932 4,765,669

26 under 35 8,585,208 2,310,690 111,212,390 61,758 244,451 2,310,791 22,038,225

35 under 45 9,290,300 2,409,676 148,367,857 84,326 381,329 2,409,877 31,222,359

45 under 55 11,094,179 2,877,534 176,505,140 102,142 507,332 2,878,384 36,756,957

55 under 65 10,198,452 2,705,846 167,481,128 101,033 754,901 2,707,145 34,218,529

65 and over 10,634,156 2,536,890 181,280,898 159,355 1,308,598 2,536,794 34,941,428Footnotes at end of table.

Taxable income Alternative minimum taxIncome tax

before credits

Numberof returns

Amount


Exemptions—continued

AmountNumber

of returnsAmount

Numberof returns

Amount




147

(120) (121) (122) (123) (124) (125)

All returns, total 22,313,102 37,800,132 43,553,893 911,990,810 43,550,711 911,835,062 Under 18 27,444 16,308 50,656 513,734 50,656 513,725

18 under 26 385,614 389,360 861,338 5,491,385 861,338 5,491,385

26 under 35 3,468,662 5,511,740 5,600,164 61,324,331 5,600,164 61,323,006

35 under 45 7,466,660 14,478,438 10,056,317 195,094,982 10,054,687 195,067,728

45 under 55 5,965,815 10,306,127 11,860,801 282,468,896 11,859,918 282,415,806

55 under 65 3,006,238 4,482,502 9,118,324 222,260,290 9,118,119 222,218,421

65 and over 1,992,669 2,615,656 6,006,294 144,837,191 6,005,829 144,804,991

Joint returns and returnsof surviving spouses, total 16,129,472 30,147,387 26,028,055 700,147,097 26,025,242 700,017,657 Under 26 146,166 176,291 182,882 1,163,996 182,882 1,163,996

26 under 35 2,461,252 4,320,287 2,852,843 36,813,881 2,852,843 36,812,498

35 under 45 5,673,786 11,754,586 6,374,527 151,477,841 6,373,219 151,452,618

45 under 55 4,510,363 8,424,733 7,549,739 227,868,144 7,548,856 227,824,921

55 under 65 2,152,575 3,654,310 5,777,012 177,985,048 5,776,855 177,947,393

65 and over 1,185,330 1,817,179 3,291,051 104,838,188 3,290,586 104,816,230

Returns of married persons filing separately, total 327,049 1,131,870 1,066,195 22,441,776 1,066,194 22,436,489 Under 26 * 4,008 * 2,302 16,607 66,087 16,607 66,087

26 under 35 50,048 79,183 143,903 1,192,963 143,903 1,192,963

35 under 45 126,474 513,553 277,374 5,372,355 277,374 5,372,355

45 under 55 70,487 290,079 283,718 5,825,541 283,718 5,820,308

55 under 65 45,678 126,945 234,166 5,339,997 234,165 5,339,943

65 and over 30,355 119,807 110,426 4,644,833 110,426 4,644,833

Returns of headsof households, total 2,832,799 3,388,389 3,137,056 28,591,257 3,137,010 28,587,086 Under 26 71,831 76,239 41,204 160,203 41,204 160,203

26 under 35 505,395 621,732 356,134 1,769,801 356,134 1,769,801

35 under 45 1,168,058 1,482,634 1,043,723 7,750,093 1,043,723 7,750,067

45 under 55 839,931 945,707 1,190,196 12,663,862 1,190,196 12,661,688

55 under 65 217,263 225,534 419,757 5,192,428 419,710 5,190,481

65 and over 30,322 36,543 86,043 1,054,869 86,043 1,054,847Single returns, total 3,023,781 3,132,485 13,322,587 160,810,681 13,322,265 160,793,829 Under 26 191,052 150,836 671,300 4,614,833 671,300 4,614,824

26 under 35 451,968 490,538 2,247,283 21,547,687 2,247,283 21,547,745

35 under 45 498,343 727,665 2,360,693 30,494,694 2,360,371 30,492,689

45 under 55 545,034 645,608 2,837,148 36,111,349 2,837,148 36,108,625

55 under 65 590,722 475,712 2,687,390 33,742,817 2,687,390 33,740,604

65 and over 746,663 642,127 2,518,773 34,299,301 2,518,773 34,289,342

Amount

Total income tax

Numberof returns

Amount AmountNumber

of returns

Total tax creditsMarital statusand age [1]

* Estimate should be used with caution due to the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.[1] Age for joint returns was based on the primary taxpayer's age.[2] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.[3] Less than $500.NOTE: Detail may not add to totals because of rounding.

Income tax after credits

Numberof returns


Table 2b. Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items, by Age and Marital Status, Tax Year 2007—Continued


148

(1) (2) (3) (4) (5) (6) (7) (8)

All returns, total 122,421,991 16,194,821 12,178,858 5,795,530 2,464,005 190,343 41,281 30,721 Under 18 4,917,659 163,964 24,617 * 6,322 * 2,573 0 0 0

18 under 26 19,881,320 1,401,599 651,001 396,641 156,009 0 0 0

26 under 35 22,989,617 4,626,785 2,674,711 2,187,629 968,884 0 0 * 2,268

35 under 45 27,131,726 5,612,675 4,076,992 2,520,693 1,082,225 0 0 * 11,878

45 under 55 19,982,879 2,395,599 2,534,387 627,096 231,745 * 7,792 * 2,467 * 13,414

55 under 65 12,395,390 969,328 1,226,551 52,279 20,794 * 4,630 * 1,570 * 3,161

65 and over 15,123,400 1,024,872 990,599 4,870 1,775 177,921 37,245 0

Joint returns and returnsof surviving spouses, total 49,227,325 7,575,074 7,000,865 3,906,174 1,627,318 40,650 9,971 21,303 Under 26 1,656,660 406,364 188,521 175,178 61,766 0 0 0

26 under 35 8,278,335 2,086,326 1,146,977 1,413,382 612,203 0 0 * 2,268

35 under 45 13,002,498 2,775,486 2,273,427 1,820,093 772,231 0 0 * 8,717

45 under 55 11,020,125 1,259,319 1,765,745 453,776 164,803 * 3,161 * 730 * 7,157

55 under 65 7,476,597 498,016 961,856 38,876 14,541 * 4,630 * 1,570 * 3,161

65 and over 7,793,111 549,563 664,339 4,870 1,775 32,859 7,671 0

Returns of married persons filing separately, total 2,620,881 96,470 272,566 55,059 23,544 0 0 0 Under 26 208,661 * 3,162 * 1,159 * 3,161 * 1,081 0 0 0

26 under 35 611,879 31,772 50,923 * 26,510 * 12,998 0 0 0

35 under 45 866,438 29,187 68,016 * 22,222 * 7,943 0 0 0

45 under 55 539,019 16,984 78,857 * 3,165 * 1,521 0 0 0

55 under 65 266,158 6,347 27,008 0 0 0 0 0

65 and over 128,727 9,018 46,603 0 0 0 0 0

Returns of headsof households, total 16,855,280 6,175,518 3,602,658 1,766,941 784,058 * 4,122 * 526 * 9,418 Under 26 2,162,476 719,867 393,640 202,496 84,494 0 0 0

26 under 35 4,525,859 2,020,137 1,215,295 728,770 336,677 0 0 0

35 under 45 5,862,141 2,365,359 1,419,195 653,316 291,232 0 0 * 3,161

45 under 55 2,951,685 816,358 450,495 168,956 65,400 0 0 * 6,257

55 under 65 954,601 220,813 112,223 * 13,403 * 6,253 0 0 0

65 and over 398,518 32,983 11,810 0 0 * 4,122 * 526 0

Single returns, total 53,718,505 2,347,760 1,302,769 67,355 29,085 145,570 30,784 0 Under 26 20,771,181 436,169 92,298 * 22,127 * 11,241 0 0 0

26 under 35 9,573,544 488,550 261,516 * 18,966 * 7,005 0 0 0

35 under 45 7,400,649 442,644 316,353 25,062 10,819 0 0 0

45 under 55 5,472,051 302,938 239,291 * 1,199 * 20 * 4,630 * 1,736 0

55 under 65 3,698,035 244,152 125,464 0 0 0 0 0

65 and over 6,803,044 433,308 267,846 0 0 140,940 29,048 0Footnotes at end of table.

Table 3a. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 1997[All figures are estimates based on samples—money amounts are in thousands of dollars]

Tax credits

Adoption credit

Numberof returns


Numberof

returns

AmountNumber

of returnsNumber

of returnsAmount

Numberof returns

Amount

Total Child care creditCredit for the

elderly and disabled



149

(9) (10) (11) (12) (13) (14) (15) (16)

All returns, total 58,522 8,399,556 3,767,990 118,571 681,282 2,334,015 4,073,461 306,254 Under 18 0 * 3,161 * 2,545 * 11 * 32 156,307 9,054 * 1,287

18 under 26 0 1,089,087 465,259 429 997 84,080 19,589 1,362

26 under 35 * 5,370 2,696,448 1,191,272 3,645 20,922 166,706 426,105 8,917

35 under 45 * 29,024 2,919,523 1,424,125 26,697 133,184 361,786 1,215,188 45,051

45 under 55 * 23,179 1,175,998 508,070 35,397 225,342 507,350 1,252,961 82,279

55 under 65 * 948 464,499 159,966 28,602 181,409 366,381 616,358 76,297

65 and over 0 50,840 16,753 23,790 119,396 691,405 534,208 91,061

Joint returns and returnsof surviving spouses, total 51,635 2,116,428 875,116 92,309 572,502 1,386,467 3,011,449 248,869 Under 26 0 270,234 112,067 * 10 * 157 2,458 6,923 **

26 under 35 * 5,370 632,535 254,562 2,470 15,776 89,138 223,217 ** 5,159

35 under 45 * 29,015 696,124 300,775 21,832 108,015 251,095 923,209 36,114

45 under 55 * 16,301 365,242 148,943 30,182 191,708 364,461 1,005,371 71,221

55 under 65 * 948 123,292 50,712 21,546 157,973 267,728 522,380 64,340

65 and over 0 29,001 * 8,057 * 16,270 * 98,874 411,588 330,350 72,035

Returns of married persons filing separately, total 0 0 0 2,142 11,282 36,550 217,669 2,192 Under 26 0 0 0 0 0 ** ** 0

26 under 35 0 0 0 ** ** ** 1,408 ** 29,594 * 986

35 under 45 0 0 0 ** 289 ** 961 9,302 56,439 386

45 under 55 0 0 0 1,412 3,965 12,266 67,759 294

55 under 65 0 0 0 293 2,807 6,154 22,665 92

65 and over 0 0 0 147 3,548 7,420 41,212 434

Returns of headsof households, total * 6,887 5,069,926 2,678,869 3,881 8,539 71,701 109,742 3,935 Under 26 0 641,386 308,969 0 0 ** ** 0

26 under 35 0 1,664,178 860,196 0 0 ** 9,049 ** 17,456 * 46

35 under 45 * 9 1,910,848 1,070,809 1,002 1,291 19,160 52,059 1,112

45 under 55 * 6,878 632,396 334,162 876 5,223 29,263 33,083 1,478

55 under 65 0 199,279 96,037 880 1,842 8,322 4,758 1,295

65 and over 0 * 21,839 * 8,696 * 1,123 * 182 5,908 2,386 * 4

Single returns, total 0 1,213,202 214,004 20,239 88,959 839,297 734,601 51,258 Under 26 0 180,628 46,768 * 430 * 872 233,828 21,465 1,287

26 under 35 0 399,734 76,514 ** ** 71,213 156,092 4,088

35 under 45 0 312,550 52,541 ** 4,750 ** 28,064 82,230 183,481 7,440

45 under 55 0 178,360 24,964 2,927 24,445 101,360 146,748 9,286

55 under 65 0 141,929 13,217 5,882 18,787 84,177 66,554 10,570

65 and over 0 0 0 6,250 16,792 266,489 160,260 18,588Footnotes at end of table.

Table 3a. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 1997—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]


Tax credits—continued

Adoptioncredit—

continued

Generalbusiness

credit

AmountNumber

of returnsAmount

Prior year minimumtax credit

AmountNumber

of returnsNumber

of returnsAmount

Numberof returns

Earned income credit usedto offset income tax

before creditsForeign tax credit


150

(17) (18) (19) (20) (21) (22) (23) (24)

All returns, total 826,320 686 19,091 19,866 56,068 38,040 84,668 93,449,611 Under 18 * 652 0 0 * 1,264 * 641 * 41 * 9,120 2,899,991

18 under 26 581 0 0 * 1,133 * 179 * 42 * 170 13,043,773

26 under 35 27,789 * 8 * [2] 422 844 886 2,462 16,961,162

35 under 45 122,013 280 7,589 3,595 10,270 5,417 13,179 20,917,290

45 under 55 242,506 209 2,644 3,693 5,333 6,658 17,616 16,986,763

55 under 65 210,227 60 953 2,597 14,503 8,648 16,275 10,743,963

65 and over 222,551 129 7,905 7,162 24,299 16,348 25,847 11,896,669

Joint returns and returnsof surviving spouses, total 695,169 609 12,832 12,222 34,024 19,693 54,277 42,151,836 Under 26 ** 0 0 0 0 0 0 1,163,106

26 under 35 ** 12,220 * 8 * [2] * 421 * 844 * 706 * 573 6,936,455

35 under 45 104,445 226 2,252 2,253 9,299 5,141 12,364 11,271,622

45 under 55 204,878 206 2,609 3,466 5,083 2,756 11,012 9,911,493

55 under 65 190,423 52 900 1,864 9,896 3,762 12,513 6,672,314

65 and over 183,204 118 7,071 4,219 8,903 7,328 17,814 6,196,846

Returns of married persons filing separately, total 11,842 ** ** 71 984 1,177 596 2,284,631 Under 26 0 0 0 0 0 0 0 158,238

26 under 35 * 1,749 0 0 0 0 0 0 533,805

35 under 45 2,584 0 0 ** 68 ** 864 ** 15 ** 29 769,826

45 under 55 5,546 ** ** ** ** ** ** 471,936

55 under 65 674 0 0 ** ** * 3 * 142 237,103

65 and over 1,288 ** ** * 3 * 120 1,159 426 113,724

Returns of headsof households, total 9,286 ** 5 ** 621 * 19 * 13 * 41 * 597 7,208,597 Under 26 0 0 0 0 0 0 0 295,671

26 under 35 * 476 0 0 0 0 0 0 1,470,989

35 under 45 1,841 ** ** ** 19 ** 12 ** 24 ** 515 2,688,669

45 under 55 3,702 0 0 ** ** ** ** 1,876,163

55 under 65 3,252 0 0 ** ** * 8 * 77 603,365

65 and over * 15 0 0 0 0 * 9 * 5 273,741

Single returns, total 110,023 * 72 * 5,637 7,555 21,047 17,129 29,198 41,804,547 Under 26 652 0 0 * 2,397 * 820 * 83 * 9,290 14,326,750

26 under 35 13,926 0 0 ** ** * 180 * 1,889 8,019,913

35 under 45 13,143 ** 56 ** 5,072 ** 1,316 ** 884 * 252 * 408 6,187,174

45 under 55 28,380 ** ** 218 183 3,888 6,468 4,727,172

55 under 65 15,879 ** ** 683 3,884 4,875 3,542 3,231,181

65 and over 38,044 ** 19 ** 877 2,940 15,276 7,852 7,602 5,312,358Footnotes at end of table.


Table 3a. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 1997—Continued



AmountAmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returnsNumber

of returns

Generalbusinesscredit—

continued

Incometax

aftercreditsEmpowerment zone

employment creditOther tax credits

Nonconventional sourcefuel credit



151

All othertaxes

(25) (26) (27) (28) (29) (30) (31) (32)

All returns, total 727,303,171 618,072 4,005,101 4,295 13,128 93,471,200 731,321,399 17,173,341 Under 18 1,693,856 21,332 10,338 * 12 * 64 2,899,992 1,704,258 69,656

18 under 26 19,407,225 3,082 14,781 * 8 * 389 13,043,783 19,422,395 881,435

26 under 35 87,641,947 44,750 237,923 * 94 * 964 16,963,479 87,880,834 3,079,658

35 under 45 185,812,157 139,953 890,901 579 2,484 20,922,556 186,705,543 5,076,311

45 under 55 203,702,895 188,952 1,114,569 218 2,108 16,992,556 204,819,571 4,177,449

55 under 65 126,664,127 97,913 779,543 1,892 4,994 10,748,915 127,448,662 2,343,220

65 and over 102,380,963 122,090 957,047 1,491 2,126 11,899,919 103,340,135 1,545,612

Joint returns and returnsof surviving spouses, total 525,355,601 429,485 2,771,012 2,686 8,699 42,160,765 528,135,311 11,035,708 Under 26 3,956,094 * 393 * 1,523 0 0 1,163,106 3,957,617 204,182

26 under 35 50,152,522 29,617 112,686 * 87 * 462 6,936,989 50,265,669 1,775,673

35 under 45 137,256,881 100,556 532,990 563 2,340 11,272,914 137,792,211 3,305,430

45 under 55 159,829,420 149,295 916,259 215 2,102 9,914,504 160,747,781 2,883,368

55 under 65 101,879,486 74,569 601,171 1,470 3,082 6,675,626 102,483,737 1,771,045

65 and over 72,281,200 75,055 606,383 351 714 6,197,626 72,888,296 1,096,009

Returns of married persons filing separately, total 15,352,208 29,135 138,303 * 17 * 311 2,286,552 15,490,821 326,625 Under 26 252,191 0 0 0 0 158,238 252,191 * 5,906

26 under 35 1,934,320 1,396 4,074 0 0 533,852 1,938,394 61,244

35 under 45 4,502,737 10,674 31,723 ** 17 ** 311 770,960 4,534,597 111,637

45 under 55 3,918,061 6,823 40,165 ** ** 472,571 3,958,232 87,992

55 under 65 2,749,782 5,802 32,459 ** ** 237,170 2,782,409 41,232

65 and over 1,995,117 4,440 29,881 0 0 113,762 2,024,998 18,615

Returns of headsof households, total 28,989,345 37,578 314,502 0 0 7,211,837 29,303,847 1,731,379 Under 26 480,201 0 0 0 0 295,671 480,201 146,819

26 under 35 3,473,293 * 3,391 * 6,403 0 0 1,472,238 3,479,696 399,404

35 under 45 10,300,268 11,357 233,027 0 0 2,689,028 10,533,296 673,827

45 under 55 10,507,946 15,372 44,459 0 0 1,876,680 10,552,405 410,059

55 under 65 2,907,268 4,910 20,268 0 0 604,479 2,927,536 76,373

65 and over 1,320,369 2,548 10,345 0 0 273,741 1,330,715 24,896

Single returns, total 157,606,017 121,874 781,284 1,592 4,118 41,812,046 158,391,419 4,079,629 Under 26 16,412,596 24,021 23,596 * 20 * 453 14,326,761 16,436,645 594,184

26 under 35 32,081,813 10,346 114,760 ** 11 ** 510 8,020,401 32,197,075 843,337

35 under 45 33,752,271 17,366 93,161 ** ** 6,189,654 33,845,439 985,417

45 under 55 29,447,468 17,463 113,686 ** ** 4,728,800 29,561,154 796,029

55 under 65 19,127,592 12,633 125,645 * 422 * 1,743 3,231,641 19,254,980 454,570

65 and over 26,784,277 40,047 310,437 * 1,140 * 1,412 5,314,789 27,096,126 406,092Footnotes at end of table.


Total

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Total income taxForm 4970 tax-

accumulation distribution

Amount


Income taxafter credits—

continuedAlternative minimum tax


152

(33) (34) (35) (36) (37) (38) (39) (40)

All returns, total 33,079,134 3,415,245 2,335,845 13,515,150 29,738,153 267,055 27,826 310,367 Under 18 21,157 0 0 67,251 20,581 * 1,199 * 17 * 3

18 under 26 529,074 117,275 21,227 678,103 500,014 89,955 6,319 * 23

26 under 35 3,858,106 886,256 405,686 2,210,394 3,403,950 67,236 6,174 16,338

35 under 45 10,438,199 1,152,470 835,421 3,988,667 9,431,121 69,669 12,512 59,906

45 under 55 10,126,818 924,646 793,507 3,316,022 9,149,590 19,692 1,744 58,721

55 under 65 5,423,555 306,880 268,680 1,961,361 5,014,630 * 13,824 * 915 42,057

65 and over 2,682,224 27,717 11,324 1,293,352 2,218,267 * 5,479 * 146 133,320

Joint returns and returnsof surviving spouses, total 24,700,083 2,075,013 1,582,591 8,955,219 22,509,281 81,256 6,127 214,778 Under 26 145,416 39,413 7,291 154,488 137,975 * 9,483 * 120 * 18

26 under 35 2,611,290 514,542 252,925 1,301,276 2,317,095 * 20,358 * 2,615 16,027

35 under 45 7,748,800 722,317 534,862 2,663,346 7,069,641 20,417 1,249 52,912

45 under 55 7,789,770 579,202 572,798 2,360,910 7,072,374 * 16,538 * 1,350 42,085

55 under 65 4,469,474 200,474 205,678 1,518,992 4,150,214 * 10,179 * 658 34,652

65 and over 1,935,333 19,065 9,037 956,207 1,761,982 * 4,280 * 135 69,085

Returns of married persons filing separately, total 573,045 79,482 56,659 240,604 483,780 * 4,360 * 99 6,416 Under 26 * 5,782 * 1,199 * 371 * 4,706 * 5,411 0 0 0

26 under 35 67,002 * 11,544 * 7,393 46,538 59,299 * 3,161 * 89 * 54

35 under 45 190,458 33,497 26,477 81,280 160,993 0 0 450

45 under 55 169,506 28,974 21,084 58,267 129,525 0 0 3,816

55 under 65 104,302 * 4,269 * 1,335 36,211 97,073 0 0 674

65 and over 35,995 0 0 13,602 31,479 * 1,199 * 11 1,423

Returns of headsof households, total 2,060,264 490,079 276,401 1,200,404 1,757,140 54,917 4,525 15,176 Under 26 70,845 24,053 3,928 104,941 66,313 * 22,127 * 604 0

26 under 35 319,094 125,589 46,194 263,751 271,713 * 12,644 * 499 * 201

35 under 45 860,032 192,606 138,085 467,912 712,398 * 20,145 * 3,422 4,981

45 under 55 663,266 127,187 82,701 288,297 570,151 0 0 7,018

55 under 65 109,137 17,483 5,350 55,139 99,847 0 0 2,759

65 and over 37,888 * 3,161 * 142 20,364 36,717 0 0 * 217

Single returns, total 5,745,742 770,672 420,194 3,118,924 4,987,951 126,522 17,075 73,997 Under 26 328,187 52,609 9,637 481,220 310,895 59,543 5,612 * 8

26 under 35 860,720 234,582 99,174 598,829 755,843 31,072 2,971 57

35 under 45 1,638,909 204,052 135,998 776,130 1,488,089 * 29,108 * 7,841 1,564

45 under 55 1,504,276 189,283 116,923 608,549 1,377,540 * 3,154 * 394 5,801

55 under 65 740,643 84,655 56,318 351,019 667,496 * 3,645 * 257 3,972

65 and over 673,007 * 5,491 * 2,145 303,178 388,090 0 0 62,595Footnotes at end of table.



All other taxes—continued

Total—continued

Householdemployment tax

Numberof returns

AmountNumber

of returnsAmount

Numberof returns

Amount

Self-employment taxSocial Security taxes

on tip incomePenalty tax on qualified

retirement plans

Numberof returns

Amount



153

All othertaxes—

continued

(41) (42) (43) (44) (45) (46) (47) (48)

All returns, total 763,897 3,040,945 2,224,931 95,665,608 762,257,568 26,756,383 112,455,465 785,183,138 Under 18 * 30 * 2,473 * 2,683 2,924,302 1,722,731 1,993,357 3,290,637 1,596,067

18 under 26 * 25 236,275 116,459 13,231,374 19,847,339 6,649,947 19,081,699 26,794,478

26 under 35 36,369 810,229 583,778 17,280,597 91,186,197 5,709,020 21,925,253 104,077,981

35 under 45 119,955 1,119,970 887,357 21,449,085 196,281,691 5,682,641 25,429,679 207,348,153

45 under 55 116,841 635,470 522,932 17,452,267 214,436,753 2,530,612 18,750,090 216,463,784

55 under 65 72,579 198,618 89,979 11,064,281 132,782,240 1,331,109 11,555,867 129,424,014

65 and over 418,097 37,909 21,743 12,263,702 106,000,617 2,859,698 12,422,240 99,478,662

Joint returns and returnsof surviving spouses, total 412,408 1,342,546 1,252,383 43,197,920 551,589,200 6,029,405 46,430,081 550,672,197 Under 26 * 11 65,540 44,470 1,180,772 4,059,853 475,889 1,612,613 5,210,243

26 under 35 35,500 328,968 319,624 7,052,563 52,559,516 1,225,772 8,010,252 57,372,379

35 under 45 109,766 484,375 479,266 11,521,259 145,061,949 1,481,239 12,446,180 149,032,766

45 under 55 80,232 311,238 323,301 10,130,870 168,216,762 889,254 10,546,052 166,051,502

55 under 65 53,869 116,989 66,934 6,873,764 106,886,278 602,833 7,090,467 102,801,286

65 and over 133,031 35,436 18,788 6,438,692 74,804,842 1,354,419 6,724,516 70,204,020

Returns of married persons filing separately, total 27,432 0 0 2,328,191 16,063,867 292,690 2,405,087 15,578,392 Under 26 0 0 0 158,238 257,973 50,423 203,738 279,140

26 under 35 * 116 0 0 543,294 2,005,396 68,586 561,016 1,989,229

35 under 45 2,628 0 0 781,826 4,725,055 84,612 812,252 4,680,723

45 under 55 18,742 0 0 487,761 4,127,738 51,257 490,443 3,973,110

55 under 65 1,799 0 0 242,093 2,886,711 24,064 235,734 2,687,981

65 and over 4,147 0 0 114,979 2,060,994 13,747 101,905 1,968,208

Returns of headsof households, total 20,374 1,150,202 830,440 7,393,128 30,604,202 9,462,152 15,502,185 44,366,738 Under 26 0 149,414 64,135 298,140 496,423 1,864,336 2,032,862 2,088,863

26 under 35 * 627 325,996 223,259 1,497,707 3,603,473 3,028,152 4,208,978 7,711,224

35 under 45 4,972 460,286 361,926 2,770,054 11,054,601 3,092,086 5,316,625 15,880,948

45 under 55 10,395 190,464 165,050 1,926,290 11,060,499 1,025,395 2,728,630 13,552,803

55 under 65 3,361 21,570 13,114 619,123 3,023,558 335,478 876,496 3,745,754

65 and over * 1,019 * 2,473 * 2,956 281,813 1,365,647 116,705 338,594 1,387,146

Single returns, total 303,683 548,197 142,108 42,746,370 164,000,299 10,972,135 48,118,113 174,565,811 Under 26 * 44 23,796 10,537 14,518,526 16,755,821 6,252,656 18,523,123 20,812,298

26 under 35 126 155,266 40,896 8,187,034 33,017,811 1,386,510 9,145,008 37,005,148

35 under 45 2,589 175,309 46,165 6,375,946 35,440,087 1,024,703 6,854,623 37,753,716

45 under 55 7,472 133,768 34,580 4,907,345 31,031,754 564,706 4,984,965 32,886,368

55 under 65 13,551 60,059 9,930 3,329,301 19,985,693 368,734 3,353,170 20,188,993

65 and over 279,901 0 0 5,428,218 27,769,133 1,374,826 5,257,225 25,919,288Footnotes at end of table.



Earned income credit usedto offset other taxes

Total tax liability

Total

AmountNumber

of returnsAmount

Numberof returns

AmountNumber

of returns

Numberof returns without

tax liability

Householdemployment

tax—continued

Tax payments

Amount


154

(49) (50) (51) (52) (53) (54) (55) (56)

All returns, total 106,483,908 582,124,212 12,766,410 162,584,233 1,597,435 38,918,434 1,267,562 1,399,705 Under 18 3,032,061 703,476 226,916 598,270 85,927 292,936 * 51 * 206

18 under 26 18,990,758 25,626,607 250,503 868,956 45,094 285,503 7,839 11,973

26 under 35 21,704,820 95,560,761 666,722 6,257,742 156,388 2,059,401 219,033 192,636

35 under 45 24,839,266 169,964,641 1,635,413 27,838,926 365,843 8,973,227 450,422 537,662

45 under 55 18,053,651 166,296,684 1,922,901 38,287,102 399,739 11,385,046 419,769 457,050

55 under 65 10,878,079 88,680,202 2,015,806 31,926,711 276,732 8,625,366 145,283 163,151

65 and over 8,985,273 35,291,840 6,048,150 56,806,526 267,712 7,296,955 25,164 37,027

Joint returns and returnsof surviving spouses, total 43,816,941 396,693,197 7,553,540 122,180,984 1,011,973 30,544,479 1,001,841 1,134,676 Under 26 1,606,566 5,036,716 25,047 142,455 4,455 30,359 * 110 * 434

26 under 35 7,906,259 51,960,077 426,941 3,959,135 98,136 1,300,191 164,241 146,903

35 under 45 12,137,940 118,934,518 1,162,255 22,391,041 253,228 7,246,699 357,128 433,794

45 under 55 10,199,096 125,215,410 1,348,364 31,180,408 289,538 9,240,158 331,739 381,245

55 under 65 6,714,252 69,365,905 1,437,346 26,080,561 209,993 7,190,356 129,721 145,365

65 and over 5,252,829 26,180,571 3,153,588 38,427,385 156,624 5,536,715 18,902 26,936

Returns of married persons filing separately, total 2,317,112 10,541,532 156,925 3,704,047 35,929 1,319,268 11,673 10,978 Under 26 203,734 275,351 ** ** * 4 * 1,091 ** **

26 under 35 550,278 1,790,375 ** 13,137 ** 101,812 7,192 97,570 ** 4,719 ** 1,650

35 under 45 788,975 3,646,053 31,335 735,505 9,619 294,443 2,285 4,722

45 under 55 473,338 2,741,111 33,851 826,563 7,628 401,799 4,060 2,873

55 under 65 220,456 1,540,543 37,422 863,714 7,764 281,875 542 1,384

65 and over 80,331 548,099 41,181 1,176,452 3,722 242,489 68 349

Returns of headsof households, total 15,270,155 40,077,228 395,259 3,483,394 82,889 741,265 62,655 63,589 Under 26 2,031,743 2,078,024 ** ** 0 0 ** **

26 under 35 4,198,644 7,612,998 ** 16,072 ** 73,864 7,437 32,322 ** 3,511 ** 2,879

35 under 45 5,262,255 14,789,735 93,894 831,101 29,433 232,839 21,976 26,991

45 under 55 2,648,667 11,712,378 125,501 1,464,863 32,091 344,768 36,289 30,308

55 under 65 846,905 3,099,499 46,534 546,938 7,867 95,454 879 3,411

65 and over 281,942 784,594 113,258 566,628 6,061 35,883 0 0

Single returns, total 45,079,701 134,812,255 4,660,686 33,215,807 466,644 6,313,422 191,393 190,462 Under 26 18,180,777 18,939,993 451,240 1,311,237 126,562 546,989 7,769 11,741

26 under 35 9,049,639 34,197,311 211,703 2,136,465 43,624 629,318 46,572 41,206

35 under 45 6,650,097 32,594,335 347,929 3,881,278 73,564 1,199,246 69,033 72,156

45 under 55 4,732,550 26,627,785 415,186 4,815,268 70,482 1,398,321 47,681 42,625

55 under 65 3,096,467 14,674,255 494,505 4,435,498 51,109 1,057,681 14,142 12,991

65 and over 3,370,172 7,778,576 2,740,123 16,636,061 101,304 1,481,868 6,195 9,742Footnotes at end of table.


Payments with requestfor extension of filing time

Excess Social Securitytaxes withheld

Estimated tax payments

AmountAmount


Tax payments—continued

Amount

Income tax withheld

Numberof returns

Numberof returns

Numberof returns

AmountNumber

of returns



155

(57) (58) (59) (60) (61) (62) (63) (64)

All returns, total 445,633 101,328 68,097 55,227 15,367,868 24,395,661 88,311,237 140,110,378 Under 18 * 1,199 * 17 * 4,798 * 1,162 30,923 45,272 2,861,668 676,714

18 under 26 17,987 1,314 * 357 * 126 2,645,697 4,336,526 17,126,799 12,898,603

26 under 35 35,681 6,124 526 1,316 5,127,635 8,235,070 18,679,239 28,740,187

35 under 45 95,422 26,335 12,106 7,362 4,824,078 7,979,006 20,732,501 39,672,502

45 under 55 90,505 28,554 13,538 9,346 1,893,899 2,808,686 13,890,867 29,248,942

55 under 65 95,258 19,914 7,596 8,670 694,944 817,533 7,718,755 15,885,430

65 and over 109,581 19,070 29,176 27,245 150,692 173,568 7,301,407 12,988,000

Joint returns and returnsof surviving spouses, total 353,317 84,535 38,958 34,326 3,718,757 6,055,847 32,182,642 72,666,552 Under 26 ** ** 0 0 431,427 717,491 1,383,855 2,108,745

26 under 35 ** 33,108 ** 5,052 ** 473 ** 1,301 1,112,093 1,939,002 6,284,623 11,410,334

35 under 45 78,713 21,686 8,718 5,028 1,204,459 2,059,272 9,266,946 21,325,192

45 under 55 77,574 25,576 11,006 8,706 617,470 936,653 7,096,484 18,209,321

55 under 65 76,317 15,752 3,471 3,347 257,414 305,024 4,321,545 11,171,534

65 and over 87,606 16,469 15,291 15,944 95,895 98,405 3,829,189 8,441,426

Returns of married persons filing separately, total 8,881 1,466 1,730 1,102 0 0 1,503,591 2,013,388 Under 26 ** ** 0 0 0 0 144,042 48,986

26 under 35 ** 3,155 ** 520 0 0 0 0 331,381 281,377

35 under 45 * 3 * [2] 0 0 0 0 528,581 674,075

45 under 55 * 3,156 * 418 ** 1,203 ** 356 0 0 304,866 470,974

55 under 65 * 2,557 * 454 ** ** 0 0 137,479 294,225

65 and over * 10 * 72 * 526 * 747 0 0 57,242 243,751

Returns of headsof households, total 5,050 1,251 * 67 * 10 9,069,320 16,787,970 15,435,442 33,503,191 Under 26 0 0 0 0 1,801,114 3,179,547 2,142,589 4,793,957

26 under 35 0 0 0 0 2,998,261 5,743,238 4,378,057 10,069,605

35 under 45 * 1,599 * 276 * 54 * 6 2,957,825 5,564,121 5,305,718 11,452,669

45 under 55 * 2,268 * 485 ** 13 ** 5 975,589 1,753,793 2,569,183 5,343,188

55 under 65 * 43 * 447 ** ** 281,732 472,108 793,812 1,506,981

65 and over * 1,138 * 42 0 0 54,798 75,163 246,083 336,790

Single returns, total 78,385 14,076 27,343 19,789 2,579,791 1,551,845 39,189,562 31,927,247 Under 26 * 14,029 * 1,055 * 357 * 126 444,079 484,760 16,317,980 6,623,628

26 under 35 4,575 828 ** 4,851 ** 1,177 1,017,281 552,830 7,685,179 6,978,871

35 under 45 15,107 4,372 3,334 2,328 661,794 355,613 5,631,256 6,220,566

45 under 55 7,507 2,075 1,328 295 300,840 118,241 3,920,334 5,225,458

55 under 65 16,340 3,260 * 4,113 * 5,308 155,798 40,401 2,465,920 2,912,690

65 and over 20,826 2,486 13,360 10,554 0 0 3,168,894 3,966,033Footnotes at end of table.


Tax payments—continued Overpayment


Credit for Federal tax ongasoline and special fuels

Total

Earned income credit,refundable portion

Credit from regulatedinvestment companies

Numberof returns

AmountNumber

of returnsNumber

of returnsAmount

Numberof returns

AmountAmount


156

(65) (66) (67) (68) (69) (70) (71) (72)

All returns, total 85,381,040 119,706,937 4,109,601 20,403,441 31,198,382 93,909,641 5,920,839 1,080,062 Under 18 2,791,461 571,083 83,136 105,631 1,820,628 765,059 176,564 6,954

18 under 26 17,048,512 12,737,991 106,507 160,612 2,539,743 1,627,239 222,339 12,300

26 under 35 18,552,501 27,795,831 203,722 944,355 4,148,154 7,714,497 705,333 92,676

35 under 45 20,336,069 36,081,305 579,086 3,591,197 6,067,021 20,918,168 1,199,615 260,591

45 under 55 13,394,621 24,231,285 707,886 5,017,657 5,794,721 24,731,333 1,302,953 316,750

55 under 65 7,252,841 11,563,000 668,715 4,322,430 4,404,112 18,647,077 1,034,252 220,926

65 and over 6,005,035 6,726,441 1,760,548 6,261,558 6,424,004 19,506,268 1,279,784 169,865

Joint returns and returnsof surviving spouses, total 30,489,370 57,512,885 2,434,757 15,153,667 16,099,280 68,326,730 3,587,687 778,442 Under 26 1,379,274 2,077,479 7,935 31,265 272,805 242,367 32,637 1,503

26 under 35 6,210,189 10,916,487 116,542 493,846 1,943,856 4,713,188 367,386 52,864

35 under 45 9,018,653 18,507,247 381,748 2,817,945 3,646,314 15,498,679 773,950 184,875

45 under 55 6,745,931 14,260,487 486,200 3,948,834 3,801,912 19,684,435 923,724 246,492

55 under 65 3,971,381 7,584,233 504,316 3,587,301 3,037,946 15,126,051 760,840 174,542

65 and over 3,163,942 4,166,950 938,016 4,274,475 3,396,447 13,062,008 729,150 118,165

Returns of married persons filing separately, total 1,462,241 1,380,112 52,561 633,276 1,005,638 2,540,055 206,137 41,192 Under 26 144,041 47,793 ** ** 62,145 28,021 * 2,437 * 202

26 under 35 325,231 253,664 ** 7,451 ** 28,907 248,086 302,143 46,959 4,600

35 under 45 517,325 524,524 11,525 149,551 308,641 730,905 51,791 12,499

45 under 55 295,626 308,221 15,657 162,753 214,794 634,818 51,687 9,216

55 under 65 131,865 169,728 7,992 124,496 111,362 503,059 33,125 10,105

65 and over 48,152 76,182 9,936 167,569 60,611 341,108 20,139 4,571

Returns of headsof households, total 15,361,221 33,066,536 141,238 436,655 1,268,018 3,003,279 240,145 38,357 Under 26 2,142,580 4,787,062 ** ** 19,887 22,382 * 4,623 * 413

26 under 35 4,373,568 10,050,781 ** 10,868 ** 25,719 141,021 229,282 27,057 4,033

35 under 45 5,286,664 11,363,032 35,049 89,638 482,217 1,080,380 80,791 12,574

45 under 55 2,544,857 5,141,605 48,813 201,583 357,867 1,109,952 70,170 12,861

55 under 65 787,958 1,433,037 15,240 73,944 144,385 317,404 29,832 4,726

65 and over 225,594 291,019 31,268 45,771 122,641 243,879 27,672 3,750

Single returns, total 38,068,208 27,747,404 1,481,045 4,179,843 12,825,447 20,039,577 1,886,870 222,070 Under 26 16,174,078 6,396,739 180,578 226,889 4,005,534 2,099,528 359,206 17,136

26 under 35 7,643,514 6,574,899 69,990 403,973 1,815,190 2,469,883 263,931 31,179

35 under 45 5,513,426 5,686,502 150,764 534,064 1,629,850 3,608,204 293,084 50,643

45 under 55 3,808,207 4,520,971 157,217 704,487 1,420,148 3,302,127 257,372 48,181

55 under 65 2,361,636 2,376,002 141,167 536,688 1,110,419 2,700,563 210,455 31,553

65 and over 2,567,347 2,192,290 781,329 1,773,743 2,844,305 5,859,272 502,823 43,379



Overpayment—continued

* Estimate should be used with caution because of the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.[1] Age for joint returns was based on the primary taxpayer's age.[2] Less than $500.NOTE: Detail may not add to totals because of rounding.

Tax due at time of filingPredetermined estimated

tax penaltyRefunded

Credited to 1998estimated tax

Numberof returns

AmountNumber


Numberof returns

Numberof returns

Amount



157

(1) (2) (3) (4) (5) (6) (7) (8)

All returns, total 142,978,806 48,090,578 63,778,784 6,491,844 3,483,152 89,767 12,469 25,889,333 Under 18 3,210,252 235,863 30,945 * 958 * 210 0 0 * 7,654

18 under 26 23,546,504 4,568,219 3,040,988 378,623 199,058 0 0 1,652,419

26 under 35 24,143,733 10,114,323 12,594,195 2,210,311 1,275,414 0 0 6,841,984

35 under 45 27,142,198 14,045,527 23,276,690 2,858,895 1,545,188 * 998 * 266 10,680,848

45 under 55 26,502,886 10,485,378 15,595,375 908,387 399,083 * 1,000 * 289 5,494,028

55 under 65 19,335,863 5,077,870 6,028,988 122,433 58,752 * 1,009 * 310 1,051,127

65 and over 19,097,371 3,563,398 3,211,602 12,238 5,447 86,759 11,604 161,273

Joint returns and returnsof surviving spouses, total 54,151,953 26,009,025 43,796,620 4,025,069 2,109,680 14,410 2,196 15,852,052 Under 26 1,492,228 741,360 738,978 100,122 54,299 0 0 487,819

26 under 35 7,364,119 4,788,183 7,580,554 1,213,114 702,688 0 0 3,860,091

35 under 45 11,962,386 8,383,936 16,787,675 1,977,340 1,041,817 0 0 6,934,963

45 under 55 13,021,378 6,671,364 11,798,696 645,777 272,196 0 0 3,802,923

55 under 65 10,630,205 3,301,048 4,686,958 79,271 34,605 * 9 * 2 669,217

65 and over 9,681,638 2,123,133 2,203,759 9,444 4,076 14,401 2,194 97,038

Returns of married persons filing separately, total 2,730,935 619,362 1,851,446 29,890 17,261 * 644 * 39 359,108 Under 26 175,069 27,655 13,716 * 1,000 * 840 0 0 13,997

26 under 35 465,164 119,677 223,620 10,001 6,077 0 0 85,975

35 under 45 682,122 226,469 824,013 16,518 9,867 0 0 182,905

45 under 55 671,680 134,003 485,802 * 1,372 * 223 0 0 64,500

55 under 65 484,194 63,742 161,228 * 999 * 254 0 0 9,100

65 and over 252,705 47,816 143,067 0 0 * 644 * 39 * 2,631

Returns of headsof households, total 21,169,039 11,352,895 11,243,219 2,267,287 1,262,949 * 3,995 * 276 8,645,080 Under 26 2,647,341 1,096,772 803,012 235,883 119,129 0 0 908,579

26 under 35 5,426,426 3,045,264 3,089,263 920,077 530,118 0 0 2,587,983

35 under 45 6,671,610 4,069,357 4,326,753 818,085 468,410 0 0 3,243,955

45 under 55 4,556,179 2,414,904 2,369,416 252,604 122,129 0 0 1,513,873

55 under 65 1,453,218 619,629 561,109 37,845 21,792 0 0 332,780

65 and over 414,263 106,969 93,665 2,793 1,371 * 3,995 * 276 57,910

Single returns, total 64,926,879 10,109,296 6,887,499 169,597 93,262 70,718 9,957 1,033,093 Under 26 22,442,117 2,938,295 1,516,228 42,576 25,000 0 0 249,679

26 under 35 10,888,024 2,161,199 1,700,758 67,119 36,531 0 0 307,934

35 under 45 7,826,079 1,365,765 1,338,249 46,951 25,094 * 998 * 266 319,025

45 under 55 8,253,648 1,265,107 941,461 8,633 4,535 * 1,000 * 289 112,732

55 under 65 6,768,247 1,093,451 619,693 * 4,318 * 2,102 * 1,000 * 308 40,030

65 and over 8,748,764 1,285,480 771,109 0 0 67,719 9,095 3,694Footnotes at end of table.

Table 3b. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 2007[All figures are estimates based on samples—money amounts are in thousands of dollars]

Amount

Total

Numberof returns

Amount

Child care credit

Numberof returns

AmountNumber

of returns

Credit for theelderly and disabled

Child tax credit

Tax credits


Numberof

returns [2]

Numberof returns


158

(9) (10) (11) (12) (13) (14) (15) (16)

All returns, total 31,556,282 7,435,044 6,910,412 5,862,206 976,846 4,326,398 1,007,577 94,128 Under 18 * 4,926 * 1,000 * 408 * 999 * 200 0 0 0

18 under 26 1,199,447 1,830,306 1,350,777 812,991 94,107 75,858 13,210 * 1,000

26 under 35 8,012,641 1,748,321 1,525,674 1,298,086 179,284 498,255 103,857 14,710

35 under 45 14,599,921 1,350,808 1,244,475 1,366,340 208,896 987,537 214,942 45,821

45 under 55 6,479,794 1,807,207 2,049,786 1,354,119 257,033 1,141,257 290,856 26,109

55 under 65 1,110,123 618,802 677,736 839,726 188,829 952,489 226,131 4,904

65 and over 149,430 78,599 61,556 189,945 48,497 671,002 158,582 * 1,583

Joint returns and returnsof surviving spouses, total 22,781,936 3,771,130 4,025,455 2,564,684 526,464 2,995,499 702,338 70,913 Under 26 468,380 200,949 182,034 143,050 18,915 39,609 6,209 * 1,000

26 under 35 5,419,967 790,953 735,409 524,562 82,022 334,446 68,644 10,687

35 under 45 11,035,169 852,750 815,604 539,598 95,525 696,532 151,245 30,884

45 under 55 4,981,824 1,365,612 1,660,546 691,711 150,361 807,708 206,910 23,788

55 under 65 779,126 497,635 579,089 526,454 140,496 676,435 161,276 * 2,970

65 and over 97,468 63,231 52,773 139,309 39,145 440,768 108,054 * 1,583

Returns of married persons filing separately, total 423,303 0 0 89,169 9,453 67,120 13,113 0 Under 26 11,704 0 0 14,000 862 * 1,642 * 102 0

26 under 35 105,830 0 0 14,640 871 11,674 2,662 0

35 under 45 227,208 0 0 20,600 1,695 15,131 2,388 0

45 under 55 66,019 0 0 25,176 3,399 15,758 3,155 0

55 under 65 9,277 0 0 13,570 2,442 15,396 2,998 0

65 and over * 3,265 0 0 * 1,183 * 184 7,518 1,808 0

Returns of headsof households, total 7,531,144 859,064 766,139 1,667,655 246,272 319,617 78,806 20,549 Under 26 576,713 60,953 49,345 128,495 15,685 * 2,633 * 475 0

26 under 35 2,227,301 159,405 136,295 425,328 54,257 32,827 9,213 * 4,023

35 under 45 3,058,387 263,348 234,157 592,169 86,088 115,895 25,847 12,270

45 under 55 1,329,571 303,958 280,775 399,834 69,059 116,960 30,993 * 2,321

55 under 65 294,017 64,863 61,903 111,844 19,153 42,461 10,315 * 1,935

65 and over 45,154 * 6,537 * 3,664 9,985 2,030 8,840 1,964 0

Single returns, total 819,899 2,804,850 2,118,818 1,540,698 194,657 944,162 213,320 * 2,667 Under 26 147,576 1,569,405 1,119,807 528,445 58,845 31,973 6,425 0

26 under 35 259,543 797,963 653,971 333,555 42,134 119,309 23,338 0

35 under 45 279,157 234,710 194,714 213,974 25,589 159,979 35,461 * 2,667

45 under 55 102,379 137,637 108,464 237,399 34,213 200,831 49,798 0

55 under 65 27,702 56,304 36,744 187,858 26,739 218,195 51,542 0

65 and over 3,542 8,831 5,118 39,467 7,138 213,876 46,756 0Footnotes at end of table.

Table 3b. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 2007—Continued[All figures are estimates based on samples—money amounts are in thousands of dollars]

AmountNumber

of returns

Education credits

Amount


Child tax credit—

continued


Adoptioncredit

Residential energycredits

Numberof returns

Numberof returns

AmountNumber

of returns

Retirement savingscontribution credit

Amount



159

(17) (18) (19) (20) (21) (22) (23) (24)

All returns, total 396,039 3,420,158 933,968 395,359 1,034,675 7,642,644 15,435,196 230,821 Under 18 0 0 0 * 1,969 * 157 224,531 21,222 * 58

18 under 26 * 1,020 328,139 82,292 1,481 4,739 316,272 78,635 3,723

26 under 35 54,452 821,448 156,730 7,616 16,686 492,689 1,177,291 9,960

35 under 45 189,796 947,544 301,337 69,025 148,301 979,772 4,500,087 36,967

45 under 55 117,324 940,991 299,988 120,127 338,875 1,528,928 4,770,049 61,787

55 under 65 27,513 355,417 83,512 106,001 342,476 1,665,135 2,757,311 53,101

65 and over * 5,934 26,619 10,109 89,140 183,440 2,435,317 2,130,601 65,226

Joint returns and returnsof surviving spouses, total 315,881 311,708 84,031 296,826 852,821 4,641,413 10,815,503 168,088 Under 26 * 1,020 20,120 3,081 * 3 * 329 15,944 1,419 * 309

26 under 35 44,526 40,118 5,997 4,663 10,817 236,124 457,650 5,634

35 under 45 138,676 79,404 21,713 58,734 125,542 710,327 3,122,641 28,395

45 under 55 103,929 116,700 36,735 89,068 282,630 1,097,968 3,609,955 51,323

55 under 65 * 21,797 43,419 12,463 81,521 295,546 1,170,804 2,219,253 38,394

65 and over * 5,934 * 11,948 * 4,043 * 62,837 * 137,957 1,410,245 1,404,585 44,034

Returns of married persons filing separately, total 0 0 0 5,282 22,178 114,915 1,306,755 1,816 Under 26 0 0 0 0 0 * 1,015 * 208 0

26 under 35 0 0 0 * 47 * 1,310 10,679 106,217 17

35 under 45 0 0 0 412 2,822 11,936 573,467 826

45 under 55 0 0 0 1,607 5,341 32,466 392,086 385

55 under 65 0 0 0 1,784 5,038 23,385 123,860 437

65 and over 0 0 0 1,432 7,667 35,434 110,918 152

Returns of headsof households, total 60,655 1,690,901 646,747 26,724 27,014 215,119 564,832 6,448 Under 26 0 143,282 41,326 * 658 * 184 * 2,801 * 156 0

26 under 35 * 9,926 305,032 88,165 * 1,020 * 917 7,957 26,825 * 6

35 under 45 31,618 584,680 233,578 3,930 4,366 55,299 172,729 2,169

45 under 55 * 13,395 517,333 222,685 14,758 15,462 90,506 260,345 2,067

55 under 65 * 5,716 127,556 55,106 4,906 5,443 37,219 74,290 2,138

65 and over 0 13,018 5,888 1,451 640 21,337 30,489 * 68

Single returns, total * 19,502 1,417,549 203,189 66,527 132,661 2,671,197 2,748,105 54,469 Under 26 0 164,738 37,886 2,789 4,382 521,042 98,075 3,472

26 under 35 0 476,298 62,567 1,886 3,642 237,930 586,600 4,303

35 under 45 * 19,502 283,460 46,046 5,949 15,570 202,210 631,250 5,577

45 under 55 0 306,957 40,569 14,694 35,443 307,987 507,663 8,013

55 under 65 0 184,443 15,943 17,791 36,449 433,727 339,909 12,132

65 and over 0 * 1,653 * 178 23,418 37,176 968,301 584,609 20,972Footnotes at end of table.


AmountNumber

of returns

Foreign tax credit

Numberof returns

AmountNumber

of returnsNumber

of returnsAmount

Prior year minimumtax credit

Earned income credit used tooffset income tax before credits



Adoptioncredit—

continued

Generalbusiness

credit

Amount


160

(25) (26) (27) (28) (29) (30) (31) (32)

All returns, total 845,539 29,219 116,603 2,121 11,238 53,276 291,552 38,096 Under 18 * 2,895 * 10 * 16 0 0 * 43 * 152 * 688

18 under 26 1,756 * 52 * 32 * 8 * 290 2,339 604 1,322

26 under 35 19,234 602 2,822 13 1 4,177 16,319 852

35 under 45 111,191 8,381 26,097 * 13 * 72 9,282 33,792 6,068

45 under 55 223,103 9,753 32,176 252 1,825 15,453 95,433 14,817

55 under 65 240,172 6,660 33,749 141 4,306 13,276 99,750 6,375

65 and over 247,188 3,760 21,711 1,693 4,744 8,707 45,501 7,973

Joint returns and returnsof surviving spouses, total 645,322 23,260 93,675 1,740 7,490 41,304 232,440 28,513 Under 26 * 90 0 0 0 0 * 41 * 34 0

26 under 35 12,431 146 627 * 4 * 1 3,299 9,956 552

35 under 45 81,282 5,611 20,220 * 13 * 72 6,283 27,968 4,957

45 under 55 183,122 8,211 28,248 236 1,311 13,667 79,227 11,629

55 under 65 181,410 6,056 29,160 102 1,953 10,942 75,516 5,270

65 and over 186,988 3,235 15,419 1,385 4,154 7,073 39,739 6,104

Returns of married persons filing separately, total 32,556 2,044 4,706 * 20 * 1,659 538 7,387 338 Under 26 0 0 0 0 0 0 0 0

26 under 35 328 * 3 * [3] 0 0 * 3 * 1 * 9

35 under 45 2,205 1,679 2,421 0 0 43 449 25

45 under 55 6,085 200 782 * 3 * 11 160 1,732 143

55 under 65 10,157 75 577 * 16 * 1,648 266 4,198 71

65 and over 13,782 88 926 0 0 66 1,008 90

Returns of headsof households, total 14,782 596 4,443 0 0 1,711 14,055 808 Under 26 0 0 0 0 0 0 0 0

26 under 35 * 36 0 0 0 0 * 302 * 4,899 * 3

35 under 45 4,267 247 351 0 0 * 815 * 1,297 * 70

45 under 55 7,272 276 1,942 0 0 364 5,625 718

55 under 65 3,119 32 86 0 0 231 2,234 17

65 and over * 87 * 41 * 2,064 0 0 0 0 0

Single returns, total 152,880 3,319 13,779 362 2,089 9,723 37,670 8,436 Under 26 4,561 * 62 * 48 * 8 * 290 * 2,341 * 723 2,010

26 under 35 6,440 * 453 * 2,195 * 9 * [3] 573 1,464 288

35 under 45 23,437 844 3,105 0 0 2,141 4,079 1,015

45 under 55 26,624 1,066 1,203 * 13 * 503 1,262 8,848 2,327

55 under 65 45,486 497 3,926 * 23 * 705 1,838 17,802 1,017

65 and over 46,331 397 3,302 * 308 * 591 1,568 4,754 1,779Footnotes at end of table.


Credit for Social Securityand medicare tax paid on tips

Numberof returns

Amount

Empowerment zone andcommunity renewal credit

Renewable electricand Indian coal credit

Numberof returns

Amount



Generalbusinesscredit—

continued

Workopportunity

credit

AmountAmountNumber

of returnsNumber

of returns



161

(33) (34) (35) (36) (37) (38) (39) (40)

All returns, total 224,666 157,814 184,661 41,235 106,428 96,272,957 1,115,759,794 96,272,958 Under 18 * 292 0 0 * 650 * 458 1,286,775 1,275,801 1,286,775

18 under 26 165 * 7,002 * 5,795 * 3,312 * 5,510 12,896,144 22,766,256 12,896,144

26 under 35 4,325 16,318 17,923 6,685 21,903 14,467,923 93,171,032 14,467,923

35 under 45 37,296 36,260 47,274 8,690 23,835 17,501,828 226,947,281 17,501,828

45 under 55 90,513 38,804 49,409 8,825 23,758 19,997,206 323,389,658 19,997,207

55 under 65 39,170 36,382 39,553 6,385 16,649 15,880,837 260,297,167 15,880,837

65 and over 52,905 23,047 24,707 6,687 14,315 14,242,243 187,912,599 14,242,243

Joint returns and returnsof surviving spouses, total 199,639 114,669 133,065 23,498 68,774 41,520,506 800,660,208 41,520,507 Under 26 0 0 0 * 634 * 3,169 723,498 2,736,025 723,498

26 under 35 2,586 10,393 10,435 2,063 9,815 4,774,910 46,142,320 4,774,910

35 under 45 31,823 26,914 31,798 5,679 11,858 8,727,912 165,274,618 8,727,912

45 under 55 83,537 28,364 35,771 5,424 19,154 10,724,705 250,751,097 10,724,706

55 under 65 33,762 30,513 35,150 5,421 14,815 9,195,966 203,387,816 9,195,966

65 and over 47,932 18,485 19,910 4,277 9,962 7,373,515 132,368,333 7,373,515

Returns of married persons filing separately, total 3,344 * 2,286 * 2,696 1,069 1,530 2,210,426 26,192,608 2,210,426 Under 26 0 0 0 0 0 136,343 240,309 136,343

26 under 35 * 25 0 0 * 999 * 300 368,930 1,802,868 368,930

35 under 45 31 * 634 * 1,395 0 0 544,340 6,301,217 544,340

45 under 55 993 * 1,000 * 788 * 6 * 165 562,478 6,795,228 562,478

55 under 65 622 * 3 * 2 * 6 * 26 402,674 5,967,927 402,674

65 and over 1,674 * 649 * 511 58 1,039 195,661 5,085,058 195,661

Returns of headsof households, total 2,901 4,002 5,118 * 14 * 477 7,009,605 39,886,875 7,009,605 Under 26 0 0 0 0 0 263,487 525,792 263,487

26 under 35 * [3] 0 0 0 0 1,127,314 3,419,519 1,127,314

35 under 45 * 544 0 0 0 0 2,325,828 11,523,240 2,325,828

45 under 55 2,267 * 3,353 * 4,590 * 6 * 30 2,224,640 16,077,289 2,224,640

55 under 65 90 * 649 * 528 * 8 * 448 824,491 6,698,553 824,491

65 and over 0 0 0 0 0 243,846 1,642,482 243,846

Single returns, total 18,782 36,857 43,783 16,654 35,647 45,532,420 249,020,103 45,532,420 Under 26 457 * 7,002 * 5,795 * 3,328 * 2,799 13,059,592 20,539,931 13,059,592

26 under 35 1,714 * 5,924 * 7,488 * 3,624 * 11,789 8,196,768 41,806,325 8,196,768

35 under 45 4,899 8,712 14,082 3,011 11,976 5,903,748 43,848,206 5,903,748

45 under 55 3,715 6,087 8,259 * 3,389 * 4,409 6,485,384 49,766,044 6,485,384

55 under 65 4,697 5,217 3,873 950 1,360 5,457,707 44,242,871 5,457,707

65 and over 3,299 * 3,914 * 4,285 2,352 3,314 6,429,221 48,816,726 6,429,221Footnotes at end of table.


Income tax after credits

AmountNumber

of returnsAmount



Workopportunity

credit—continued

Totalincome taxAlternative motor

vehicle creditOther tax credits

Numberof returns

AmountNumber

of returnsNumber

of returnsAmount


162

(41) (42) (43) (44) (45) (46) (47) (48)

All returns, total 1,115,760,374 23,773,478 56,287,236 5,550,175 5,004,547 17,840,382 49,511,062 194,630 Under 18 1,275,801 65,083 44,655 * 1,287 * 91 57,692 30,525 * 5,288

18 under 26 22,766,256 1,724,869 1,345,109 349,512 65,923 1,293,302 1,262,956 60,470

26 under 35 93,171,247 3,933,661 5,862,829 1,113,674 559,914 2,807,685 5,221,309 49,409

35 under 45 226,947,301 5,858,852 13,734,141 1,679,910 1,569,050 4,251,458 11,812,048 42,694

45 under 55 323,389,697 6,019,885 17,269,652 1,674,686 1,927,558 4,433,603 14,905,734 24,291

55 under 65 260,297,315 4,007,517 12,689,411 658,581 811,555 3,189,001 11,505,349 8,904

65 and over 187,912,757 2,163,611 5,341,440 72,525 70,458 1,807,640 4,773,142 * 3,573

Joint returns and returnsof surviving spouses, total 800,660,424 13,405,074 39,471,319 2,962,821 3,117,879 10,333,509 35,105,010 58,707 Under 26 2,736,025 233,837 246,800 61,775 16,458 163,602 226,724 * 6,002

26 under 35 46,142,329 1,707,178 3,192,651 510,410 306,065 1,225,884 2,841,866 11,940

35 under 45 165,274,638 3,389,044 9,426,619 938,637 999,127 2,516,085 8,140,009 21,488

45 under 55 250,751,135 3,775,105 12,807,499 963,443 1,191,728 2,893,594 11,231,934 11,033

55 under 65 203,387,963 2,746,551 9,808,174 429,662 544,840 2,213,841 8,955,276 6,314

65 and over 132,368,333 1,553,360 3,989,575 58,894 59,662 1,320,504 3,709,201 * 1,931

Returns of married persons filing separately, total 26,192,608 386,334 1,018,872 112,801 112,742 271,816 865,189 * 3,654 Under 26 240,309 13,490 9,374 * 6,227 * 1,005 7,918 8,369 0

26 under 35 1,802,868 65,581 72,790 26,324 12,968 40,191 59,639 * 1,000

35 under 45 6,301,217 101,557 270,449 35,050 25,630 67,486 233,619 * 999

45 under 55 6,795,228 107,131 312,457 29,953 38,136 77,049 266,536 * 1,655

55 under 65 5,967,927 70,037 269,104 15,234 34,996 53,397 223,557 0

65 and over 5,085,058 28,537 84,699 * 12 * 7 25,775 73,471 0

Returns of headsof households, total 39,886,875 3,305,089 4,855,599 949,816 652,423 2,324,857 4,140,245 37,413 Under 26 525,792 297,832 304,943 47,213 8,220 244,016 295,482 * 5,926

26 under 35 3,419,519 819,321 929,239 206,649 80,091 590,551 835,691 16,903

35 under 45 11,523,240 1,127,040 1,717,711 358,249 239,095 769,734 1,455,445 9,290

45 under 55 16,077,289 800,200 1,402,925 286,418 264,242 524,107 1,125,055 * 4,294

55 under 65 6,698,553 228,267 453,920 50,653 60,773 168,499 382,898 * 999

65 and over 1,642,482 32,429 46,860 * 634 * 2 27,951 45,674 0

Single returns, total 249,020,467 6,676,981 10,941,447 1,524,738 1,121,503 4,910,200 9,400,618 94,857 Under 26 20,539,931 1,244,793 828,646 235,584 40,331 935,459 762,905 53,831

26 under 35 41,806,531 1,341,582 1,668,150 370,291 160,791 951,059 1,484,114 19,565

35 under 45 43,848,206 1,241,211 2,319,361 347,974 305,198 898,154 1,982,975 10,917

45 under 55 49,766,044 1,337,448 2,746,771 394,871 433,451 938,853 2,282,209 * 7,309

55 under 65 44,242,871 962,662 2,158,213 163,031 170,946 753,265 1,943,619 * 1,592

65 and over 48,816,884 549,285 1,220,306 12,985 10,787 433,410 944,796 * 1,642Footnotes at end of table.


TotalSocial Security

taxes on tip income

AmountNumber

of returns

Self-employment tax

Totalincome tax—

continued

All other taxes

Penalty tax on qualifiedretirement plans


Numberof returns

AmountAmountNumber

of returnsAmount

Numberof returns



163

Taxpayments

(49) (50) (51) (52) (53) (54) (55) (56)

All returns, total 30,331 222,146 914,059 5,308,062 5,098,105 100,427,087 1,165,642,299 130,574,975 Under 18 * 63 * 810 * 13,613 * 4,135 * 6,297 1,325,135 1,313,451 2,303,170

18 under 26 6,859 * 661 * 1,229 453,575 426,896 13,385,531 23,655,445 22,314,869

26 under 35 7,491 9,908 26,781 1,379,331 1,307,882 15,082,458 97,436,673 22,580,084

35 under 45 7,763 50,139 186,802 1,673,270 1,841,933 18,418,528 238,204,517 25,039,866

45 under 55 7,122 38,194 135,543 1,202,339 1,126,987 20,919,450 339,240,738 24,663,139

55 under 65 881 34,374 131,214 507,229 325,946 16,537,520 272,603,720 17,912,542

65 and over * 153 88,062 418,878 88,183 62,164 14,758,466 193,187,755 15,761,304

Joint returns and returnsof surviving spouses, total 7,527 149,115 550,432 1,853,769 2,118,550 43,261,567 836,879,767 51,017,400 Under 26 * 652 0 0 77,605 69,055 761,229 2,894,591 1,428,157

26 under 35 2,398 7,921 18,855 386,821 458,085 4,978,493 48,625,154 7,043,845

35 under 45 3,125 42,110 164,050 622,439 823,161 9,138,912 173,324,385 11,378,424

45 under 55 841 31,916 116,748 494,881 564,774 11,154,090 262,728,815 12,468,879

55 under 65 461 27,097 94,038 199,222 159,440 9,525,370 212,996,614 10,161,776

65 and over * 50 40,070 156,741 72,801 44,035 7,703,473 136,310,209 8,536,318

Returns of married persons filing separately, total * 179 3,390 22,048 0 0 2,296,939 27,193,401 2,422,141 Under 26 0 0 0 0 0 138,639 249,672 171,692

26 under 35 * 63 * 13 * 116 0 0 387,204 1,875,570 426,527

35 under 45 * 1 1,785 4,501 0 0 564,316 6,566,622 615,978

45 under 55 * 115 666 3,636 0 0 587,591 7,105,601 600,045

55 under 65 0 384 4,437 0 0 417,740 6,226,189 416,166

65 and over 0 541 9,357 0 0 201,448 5,169,747 191,734

Returns of headsof households, total 6,763 6,946 20,664 2,156,936 2,373,966 7,317,915 42,228,116 19,092,194 Under 26 * 378 0 0 268,127 271,001 285,011 551,976 2,434,227

26 under 35 3,027 * 305 * 158 647,319 693,942 1,186,459 3,618,907 4,862,572

35 under 45 1,706 2,631 8,800 726,309 854,064 2,437,753 12,316,201 5,972,476

45 under 55 * 1,422 2,034 8,157 405,969 435,736 2,309,486 17,023,269 4,134,630

55 under 65 * 230 1,158 2,405 97,447 104,760 848,714 7,043,180 1,323,731

65 and over 0 817 1,145 11,765 14,462 250,494 1,674,584 364,556

Single returns, total 15,862 62,696 320,915 1,297,357 605,589 47,550,667 259,341,014 58,043,240 Under 26 5,891 * 1,471 * 14,842 111,979 93,137 13,525,787 21,272,656 20,583,961

26 under 35 2,003 1,668 7,652 345,191 155,855 8,530,302 43,317,042 10,247,141

35 under 45 2,931 3,612 9,450 324,522 164,708 6,277,547 45,997,310 7,072,988

45 under 55 * 4,745 3,577 7,002 301,489 126,477 6,868,284 52,383,054 7,459,585

55 under 65 * 189 5,734 30,334 210,560 61,746 5,745,696 46,337,738 6,010,868

65 and over * 103 46,633 251,635 * 3,617 * 3,667 6,603,051 50,033,215 6,668,696Footnotes at end of table.


Total tax liability

AmountNumber

of returnsAmount

Numberof returns

Householdemployment tax

AmountNumber

of returns


All other taxes—continued

Social Security taxes on tip income—continued

Total

AmountNumber

of returns

Earned income creditused to offset other taxes


164

(57) (58) (59) (60) (61) (62) (63) (64)

All returns, total 1,295,715,795 125,583,890 912,563,316 11,523,634 284,119,655 15,884,285 16,690,219 1,773,576 Under 18 1,389,173 2,182,462 643,943 88,741 479,233 14,934 14,903 56,191

18 under 26 39,110,830 22,172,784 36,872,189 195,421 1,507,762 2,030,877 1,615,227 64,108

26 under 35 130,168,996 22,344,829 119,272,459 441,838 7,097,574 5,242,636 5,735,069 132,942

35 under 45 281,270,250 24,522,903 218,302,610 1,122,484 40,874,124 5,565,859 6,377,101 298,598

45 under 55 367,684,452 23,910,386 268,044,592 1,947,333 72,247,113 2,429,137 2,419,194 443,655

55 under 65 284,452,266 17,087,069 190,557,629 2,384,749 71,022,210 509,256 460,856 397,968

65 and over 191,639,827 13,363,457 78,869,894 5,343,069 90,891,640 91,586 67,869 380,114

Joint returns and returnsof surviving spouses, total 901,008,264 48,949,354 608,200,806 7,033,169 216,822,618 6,745,308 9,049,443 1,081,823 Under 26 5,043,816 1,420,568 4,846,306 19,144 134,064 488,951 539,093 2,980

26 under 35 63,721,669 6,981,506 57,032,050 241,428 4,424,172 2,115,934 3,008,412 62,701

35 under 45 198,608,552 11,164,132 149,198,120 783,911 32,822,283 2,601,566 3,706,755 204,360

45 under 55 278,169,326 12,129,513 195,650,568 1,390,915 59,739,484 1,226,915 1,483,799 319,206

55 under 65 219,240,839 9,742,356 143,754,292 1,708,592 57,435,962 260,132 270,387 277,106

65 and over 136,224,062 7,511,279 57,719,471 2,889,180 62,266,653 51,809 40,997 215,470

Returns of married persons filing separately, total 28,672,336 2,294,476 14,479,999 175,404 8,676,384 115,553 98,936 48,695 Under 26 317,103 168,352 297,874 * 56 * 13,846 * 6,998 * 4,569 * 651

26 under 35 2,149,428 419,684 1,794,122 7,677 208,774 27,833 24,522 5,149

35 under 45 7,351,222 597,842 3,740,481 20,874 1,630,806 59,747 54,285 10,685

45 under 55 7,296,783 570,039 4,346,895 35,086 1,979,438 14,989 11,841 12,998

55 under 65 6,280,580 390,121 2,974,694 33,428 2,076,845 5,986 3,720 12,611

65 and over 5,277,220 148,439 1,325,933 78,283 2,766,675 0 0 6,601

Returns of headsof households, total 72,599,033 18,817,283 64,101,233 306,632 6,112,521 8,185,698 6,926,383 67,802 Under 26 3,423,233 2,419,712 3,389,611 * 3,429 * 25,993 1,270,408 896,455 * 659

26 under 35 11,443,493 4,830,538 11,246,127 16,554 135,057 2,834,613 2,495,646 3,117

35 under 45 22,412,175 5,882,965 20,638,513 79,309 1,202,029 2,694,757 2,459,263 15,091

45 under 55 24,299,531 4,048,550 20,418,054 108,042 2,804,227 1,122,181 876,798 30,643

55 under 65 9,063,293 1,293,126 7,228,092 51,356 1,295,017 224,607 171,596 13,224

65 and over 1,957,308 342,392 1,180,836 47,941 650,199 39,134 26,626 5,070

Single returns, total 293,436,163 55,522,777 225,781,278 4,008,429 52,508,132 837,726 615,457 575,256 Under 26 31,715,852 20,346,612 28,982,340 261,533 1,813,091 279,453 190,015 116,010

26 under 35 52,854,407 10,113,102 49,200,161 176,179 2,329,571 264,257 206,489 61,975

35 under 45 52,898,302 6,877,964 44,725,496 238,389 5,219,006 209,789 156,799 68,463

45 under 55 57,918,812 7,162,284 47,629,076 413,291 7,723,965 65,052 46,756 80,808

55 under 65 49,867,553 5,661,466 36,600,551 591,373 10,214,386 18,531 15,153 95,027

65 and over 48,181,237 5,361,348 18,643,654 2,327,665 25,208,112 * 644 * 247 152,973Footnotes at end of table.


AmountNumber

of returns

Income tax withheld

AmountAmount



Total—continued

Paymentswith requestfor extensionof filing time

Numberof returns

AmountNumber

of returnsNumber

of returns

Estimated tax paymentsAdditional child

tax credit



165

(65) (66) (67) (68) (69) (70) (71) (72)

All returns, total 96,167,969 1,544,389 2,519,084 305,765 88,950 39,521 119,959 22,550 Under 18 256,292 ** ** ** ** * 855 * 23 0

18 under 26 615,769 ** ** ** ** * 660 * 78,398 1,999

26 under 35 3,516,463 ** 204,143 ** 278,807 ** 30,276 ** 23,280 1,391 1,014 634

35 under 45 21,207,144 502,220 839,767 34,611 15,342 441 708 * 2,007

45 under 55 26,427,954 524,601 895,442 82,267 21,298 6,649 17,019 * 4,090

55 under 65 22,381,248 265,973 431,317 76,185 16,872 7,521 9,591 9,917

65 and over 21,763,099 47,452 73,752 82,425 12,159 22,005 13,206 * 3,903

Joint returns and returnsof surviving spouses, total 73,878,173 1,163,096 1,950,088 231,314 55,251 24,363 33,071 14,338 Under 26 59,029 3,352 2,961 1,984 434 0 0 0

26 under 35 2,097,533 120,266 159,007 9,712 2,784 1,074 934 634

35 under 45 15,911,494 383,964 651,952 27,288 12,207 429 658 0

45 under 55 22,007,322 409,805 724,447 68,134 17,525 3,492 12,472 * 2,252

55 under 65 17,654,408 207,068 352,006 60,139 12,667 5,942 8,948 7,548

65 and over 16,148,388 38,641 59,716 64,056 9,634 13,427 10,060 * 3,903

Returns of married persons filing separately, total 5,477,957 18,353 31,207 3,393 923 73 411 * 1,091 Under 26 * 3,614 ** ** ** ** 0 0 **

26 under 35 141,811 ** 1,602 ** 4,137 ** 3 ** [3] 0 0 ** 999

35 under 45 1,971,075 6,169 7,700 * 251 * 104 0 0 0

45 under 55 957,637 5,609 11,542 1,649 104 * 6 * 284 0

55 under 65 1,222,840 3,094 5,024 777 291 * 16 * 19 * 93

65 and over 1,180,980 1,879 2,804 713 424 52 110 0

Returns of headsof households, total 2,224,117 96,728 131,797 9,465 8,790 136 89 * 2,203 Under 26 * 2,683 663 1,927 1,997 894 0 0 0

26 under 35 40,684 8,166 11,252 3,005 6,707 0 0 0

35 under 45 508,486 30,325 52,604 * 1,374 * 370 * 4 * 10 * 2,007

45 under 55 1,021,639 41,628 51,493 3,085 817 * 109 * 29 * 196

55 under 65 524,835 15,238 14,397 * 4 * 3 * 12 * 19 0

65 and over 125,790 * 709 * 125 0 0 * 10 * 30 0

Single returns, total 14,587,722 266,212 405,991 61,593 23,986 14,950 86,389 * 4,919 Under 26 806,734 ** ** ** ** * 1,515 * 78,421 **

26 under 35 1,236,436 ** 70,093 ** 99,523 ** 13,575 ** 12,461 * 317 * 79 ** 1,000

35 under 45 2,816,089 81,763 127,511 5,698 2,660 * 9 * 41 0

45 under 55 2,441,356 67,559 107,959 9,399 2,852 3,044 4,235 * 1,642

55 under 65 2,979,166 40,574 59,891 15,265 3,911 1,550 605 * 2,276

65 and over 4,307,941 6,223 11,107 17,656 2,101 8,515 3,008 0Footnotes at end of table.




Paymentswith requestfor extension

of filing time—continued

Healthcoverage

credit

Numberof returns

Amount

Credit for Federal tax ongasoline and special fuels

Numberof returns

Amount

Credit from regulatedinvestment companies

Numberof returns

AmountAmount

Excess social securitytaxes withheld

Numberof returns


166

(73) (74) (75) (76) (77) (78) (79) (80)

All returns, total 39,343 151,643 508,074 21,607,527 42,507,920 110,611,578 316,924,652 107,687,030 Under 18 0 ** ** 20,807 44,307 2,106,355 664,271 2,060,416

18 under 26 1,839 ** ** 3,430,848 7,647,786 21,111,503 26,464,512 21,041,236

26 under 35 346 ** 3,051 ** 2,640 6,670,524 13,410,510 21,226,571 59,258,061 21,105,112

35 under 45 * 3,320 25,052 40,769 5,960,063 12,239,939 22,678,157 82,818,280 22,373,384

45 under 55 * 8,267 50,696 189,095 3,819,324 6,807,301 20,385,043 71,390,531 19,823,877

55 under 65 19,298 42,798 206,081 1,419,147 1,917,937 13,282,655 45,106,030 12,654,223

65 and over * 6,273 30,046 69,489 286,815 440,142 9,821,295 31,222,967 8,628,781

Joint returns and returnsof surviving spouses, total 25,889 120,944 382,351 4,682,689 9,372,311 39,453,765 170,927,072 37,654,099 Under 26 0 0 0 443,289 976,558 1,383,518 3,827,972 1,378,689

26 under 35 346 756 1,923 1,247,585 2,803,525 6,385,147 24,704,185 6,327,631

35 under 45 0 21,516 37,349 1,351,917 2,864,157 9,850,521 46,802,602 9,649,460

45 under 55 * 5,031 43,336 176,223 995,165 1,879,026 9,525,337 44,201,313 9,120,718

55 under 65 14,239 34,002 119,388 459,075 642,991 7,005,228 30,390,441 6,564,627

65 and over * 6,273 21,335 47,469 185,658 206,054 5,304,014 21,000,560 4,612,974

Returns of married persons filing separately, total * 1,742 4,568 81,021 0 0 1,672,550 5,363,555 1,621,590 Under 26 ** 0 0 0 0 135,791 103,596 135,784

26 under 35 ** 1,558 0 0 0 0 308,466 533,019 306,755

35 under 45 0 * 213 * 82 0 0 445,345 1,516,227 437,129

45 under 55 0 1,471 5,191 0 0 414,697 1,244,925 402,915

55 under 65 * 184 2,022 74,934 0 0 271,500 1,053,679 260,815

65 and over 0 862 814 0 0 96,751 912,109 78,192

Returns of headsof households, total * 3,346 7,588 8,373 11,982,412 28,694,283 19,884,239 70,174,030 19,799,534 Under 26 0 0 0 2,106,485 5,224,964 2,614,212 9,024,673 2,614,067

26 under 35 0 999 446 3,742,304 9,274,597 5,298,312 19,769,567 5,293,668

35 under 45 * 3,320 724 351 3,585,677 8,447,454 6,255,377 22,172,216 6,234,787

45 under 55 * 26 2,968 2,776 1,966,548 4,456,594 4,146,158 14,267,639 4,111,053

55 under 65 0 2,757 4,777 493,057 1,084,875 1,269,882 4,151,563 1,253,454

65 and over 0 * 140 * 22 88,341 205,798 300,299 788,371 292,504

Single returns, total * 8,366 18,543 36,330 4,942,426 4,441,327 49,601,023 70,459,996 48,611,807 Under 26 ** ** ** 901,881 1,490,571 19,084,336 14,172,542 18,973,111

26 under 35 ** 281 ** 1,297 ** 271 1,680,635 1,332,388 9,234,647 14,251,290 9,177,058

35 under 45 0 2,600 2,986 1,022,469 928,327 6,126,914 12,327,235 6,052,008

45 under 55 * 3,210 2,921 4,906 857,610 471,680 6,298,851 11,676,654 6,189,191

55 under 65 * 4,875 4,017 6,982 467,015 190,071 4,736,045 9,510,348 4,575,327

65 and over 0 7,709 21,185 12,816 28,290 4,120,230 8,521,926 3,645,111Footnotes at end of table.




Healthcoveragecredit—

continued

Overpayment

Refunded

Numberof returns

Refundable credit forprior year minimum tax

AmountNumber

of returnsAmount

Numberof returns

Total

Amount

Earned income credit,refundable portion

Numberof returns

Amount



167

(81) (82) (83) (84) (85) (86) (87)


18 under 26 26,139,432 98,720 325,080 2,085,175 1,807,885 209,204 23,388

26 under 35 57,845,874 172,368 1,412,187 2,720,209 7,801,128 652,389 111,954

35 under 45 74,891,014 449,526 7,927,266 4,153,401 22,123,969 1,175,893 341,995

45 under 55 58,699,597 772,560 12,690,934 5,738,288 34,453,654 1,686,815 541,902

55 under 65 33,070,694 890,379 12,035,336 5,591,538 31,275,567 1,693,793 469,697

65 and over 16,677,587 1,622,013 14,545,379 7,529,123 32,608,456 2,059,576 376,237

Joint returns and returnsof surviving spouses, total 133,667,251 2,537,044 37,259,821 13,745,372 90,619,475 4,363,865 1,293,123 Under 26 3,805,245 4,981 22,727 102,759 186,948 20,173 3,404

26 under 35 23,787,897 88,997 916,287 946,397 4,110,743 285,357 55,350

35 under 45 40,658,700 308,705 6,143,902 2,048,246 15,726,903 663,220 231,599

45 under 55 33,843,110 563,657 10,358,203 3,392,700 25,950,710 1,088,177 402,590

55 under 65 20,866,679 628,852 9,523,762 3,486,458 23,571,610 1,150,473 346,853

65 and over 10,705,620 941,851 10,294,940 3,768,812 21,072,561 1,156,464 253,328

Returns of married persons filing separately, total 3,154,184 68,483 2,209,370 901,572 3,804,860 255,969 74,657 Under 26 100,776 * 7 * 2,820 37,849 32,076 5,909 468

26 under 35 487,600 3,371 45,419 138,390 238,842 29,176 4,114

35 under 45 922,221 9,893 594,005 201,297 698,714 64,703 16,409

45 under 55 784,366 15,994 460,558 223,035 1,068,825 59,313 22,962

55 under 65 573,217 13,956 480,462 180,618 951,018 56,415 19,410

65 and over 286,004 25,262 626,105 120,383 815,386 40,453 11,293

Returns of headsof households, total 69,043,091 121,923 1,130,938 1,157,722 4,437,260 328,628 77,931 Under 26 9,021,311 * 145 * 3,361 29,057 42,361 4,187 660

26 under 35 19,743,620 7,231 25,947 115,289 223,241 26,558 3,989

35 under 45 21,988,617 29,056 183,599 377,644 1,279,917 106,049 23,739

45 under 55 13,730,032 49,011 537,608 376,876 1,722,295 114,391 30,464

55 under 65 3,887,437 24,527 264,126 163,509 892,445 51,314 15,599

65 and over 672,074 11,954 116,297 95,346 277,001 26,129 3,481

Single returns, total 62,007,865 1,334,524 8,452,131 12,794,980 31,746,242 2,601,345 426,591 Under 26 13,760,293 149,995 412,249 2,697,421 2,083,676 251,073 25,985

26 under 35 13,826,757 72,769 424,533 1,520,133 3,228,302 311,297 48,501

35 under 45 11,321,476 101,872 1,005,760 1,526,215 4,418,435 341,921 70,248

45 under 55 10,342,089 143,898 1,334,565 1,745,678 5,711,825 424,934 85,886

55 under 65 7,743,361 223,045 1,766,987 1,760,953 5,860,495 435,590 87,835

65 and over 5,013,889 642,947 3,508,037 3,544,581 10,443,509 836,531 108,135


Table 3b. All Returns: Tax Liability, Tax Credits, and Tax Payments, by Age and Marital Status,Tax Year 2007—Continued


Overpayment—continued

Refunded—continued

* Estimate should be used with caution due to the small number of sample returns on which it is based.** Data combined to avoid disclosure of information for specific taxpayers.[1] Age for joint returns was based on the primary taxpayer's age.[2] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.[3] Less than $500.NOTE: Detail may not add to totals because of rounding.

Credited to 2008estimated tax

Numberof returns

AmountNumber

of returns

Tax due at time of filing

AmountNumber


Predetermined estimatedtax penalty


168

(1) (2) (3) (4) (5) (6) (7)

All returns, total 122,421,991 918,707 13,935,880 13,414,246 13,174,125 11,393,805 9,944,745 Under 18 4,917,659 38,474 4,104,242 608,641 84,194 27,799 * 14,880

18 under 26 19,881,320 46,113 5,467,299 5,252,608 3,400,894 2,108,509 1,384,871

26 under 35 22,989,617 120,073 1,367,309 2,113,154 2,532,956 2,671,699 2,496,484

35 under 45 27,131,726 194,357 1,190,409 1,903,136 2,313,880 2,348,220 2,255,057

45 under 55 19,982,879 194,355 645,023 999,403 1,442,416 1,325,545 1,393,946

55 under 65 12,395,390 127,793 373,715 742,309 991,404 973,077 1,049,232

65 and over 15,123,400 197,541 787,881 1,794,994 2,408,382 1,938,955 1,350,275

Joint returns and returnsof surviving spouses, total 49,227,325 338,076 741,272 1,458,872 2,719,204 3,006,089 3,036,870 Under 26 1,656,660 * 310 63,921 100,574 174,477 201,155 228,194

26 under 35 8,278,335 25,769 102,955 222,659 389,756 496,066 532,394

35 under 45 13,002,498 69,859 145,860 250,876 471,712 526,485 562,303

45 under 55 11,020,125 79,667 96,586 220,714 386,107 337,285 505,500

55 under 65 7,476,597 69,824 109,231 206,382 377,369 422,867 441,420

65 and over 7,793,111 92,648 222,719 457,667 919,783 1,022,230 767,060

Returns of married persons filing separately, total 2,620,881 41,226 183,098 227,178 291,771 316,850 373,451 Under 26 208,661 0 31,678 43,318 51,180 46,257 * 3,161

26 under 35 611,879 16,097 43,186 55,331 74,189 81,895 124,603

35 under 45 866,438 12,415 45,621 48,032 83,329 99,424 146,598

45 under 55 539,019 7,388 38,143 50,481 39,425 46,919 75,459

55 under 65 266,158 2,703 * 20,833 11,814 27,637 26,848 * 14,722

65 and over 128,727 2,623 * 3,637 * 18,202 16,012 * 15,508 * 8,907

Returns of headsof households, total 16,855,280 46,904 1,465,108 2,624,133 3,085,714 2,733,893 1,910,352 Under 26 2,162,476 * 34 447,682 614,214 498,934 353,672 154,788

26 under 35 4,525,859 7,731 406,014 824,962 913,208 896,543 594,738

35 under 45 5,862,141 19,609 402,396 784,182 997,296 941,761 700,637

45 under 55 2,951,685 11,299 123,653 258,907 435,009 362,138 294,168

55 under 65 954,601 2,828 57,527 95,789 162,285 118,703 130,706

65 and over 398,518 5,403 27,836 46,079 78,983 61,076 35,314

Single returns, total 53,718,505 492,500 11,546,402 9,104,063 7,077,437 5,336,974 4,624,073 Under 26 20,771,182 84,242 9,028,260 5,103,142 2,760,498 1,535,224 1,013,608

26 under 35 9,573,544 70,478 815,155 1,010,202 1,155,803 1,197,195 1,244,749

35 under 45 7,400,649 92,474 596,533 820,046 761,544 780,551 845,519

45 under 55 5,472,051 96,001 386,640 469,301 581,875 579,203 518,819

55 under 65 3,698,035 52,438 186,124 428,325 424,113 404,659 462,384

65 and over 6,803,044 96,866 533,689 1,273,047 1,393,604 840,141 538,994Footnotes at end of table.

$5,000under

$10,000

$10,000under

$15,000

$15,000under

$20,000

[All figures are estimates based on samples]

Size of adjusted gross income

Table 4a. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 1997


$1under$5,000

$20,000under

$25,000All returns

No adjustedgross income



169

(8) (9) (10) (11) (12) (13) (14)

All returns, total 8,064,922 12,966,743 9,787,857 15,180,241 6,454,920 5,377,899 1,401,734 Under 18 * 9,126 * 7,873 * 3,331 12,305 * 2,266 * 1,745 2,029

18 under 26 877,211 783,322 307,346 198,631 34,177 15,305 3,001

26 under 35 2,088,156 3,413,956 2,098,867 2,647,676 825,180 515,438 80,877

35 under 45 2,019,408 3,356,162 2,862,072 4,735,290 1,966,711 1,498,163 392,478

45 under 55 1,199,555 2,515,346 2,201,875 3,809,117 1,959,194 1,710,560 455,928

55 under 65 911,539 1,534,932 1,388,291 2,105,926 928,552 935,663 244,928

65 and over 959,928 1,355,153 926,075 1,671,297 738,840 701,024 222,493

Joint returns and returnsof surviving spouses, total 2,737,122 5,980,782 5,797,635 11,673,551 5,532,611 4,638,018 1,222,190 Under 26 211,651 328,187 173,972 148,693 * 19,320 * 5,393 * 322

26 under 35 564,892 1,419,598 1,237,128 2,056,706 709,567 447,545 60,979

35 under 45 619,073 1,446,679 1,711,490 3,759,024 1,709,411 1,294,793 350,966

45 under 55 392,897 1,111,707 1,239,402 2,883,089 1,698,543 1,540,835 413,298

55 under 65 423,161 872,229 932,108 1,671,210 832,339 821,772 218,667

65 and over 525,449 802,383 503,535 1,154,829 563,431 527,679 177,958

Returns of married persons filing separately, total 262,903 377,951 229,222 201,725 58,150 37,911 12,045 Under 26 * 24,516 * 4,280 * 4,267 0 0 0 0

26 under 35 52,153 83,106 40,106 30,764 * 8,680 * 824 * 559

35 under 45 99,080 136,193 93,764 70,436 14,423 10,704 4,482

45 under 55 42,970 102,824 37,995 58,267 26,000 8,726 2,834

55 under 65 34,670 38,626 40,524 28,921 * 5,214 9,919 2,005

65 and over * 9,513 12,922 12,567 13,337 3,832 7,737 2,165

Returns of headsof households, total 1,251,030 1,691,834 953,449 782,841 170,382 104,719 27,569 Under 26 43,435 33,090 * 10,571 * 3,154 * 2,893 0 0

26 under 35 298,961 346,727 156,155 70,607 * 7,291 * 1,940 * 702

35 under 45 533,020 753,372 327,687 289,498 58,465 43,373 9,212

45 under 55 267,036 413,933 349,838 302,025 75,449 40,520 13,930

55 under 65 89,049 112,874 82,111 72,564 13,640 12,720 2,500

65 and over 19,529 31,839 27,087 44,992 12,644 6,167 1,225

Single returns, total 3,813,867 4,916,176 2,807,551 2,522,125 693,777 597,251 139,928 Under 26 606,735 425,639 121,868 59,089 14,229 11,657 4,708

26 under 35 1,172,150 1,564,526 665,478 489,599 99,641 65,128 18,637

35 under 45 768,235 1,019,917 729,130 616,332 184,411 149,293 27,817

45 under 55 496,653 886,882 574,640 565,737 159,203 120,479 25,866

55 under 65 364,659 511,203 333,548 333,231 77,359 91,253 21,756

65 and over 405,437 508,009 382,886 458,138 158,933 159,441 41,145Footnotes at end of table.

$30,000under

$40,000


$50,000under

$75,000

$75,000under

$100,000

$200,000under

$500,000

Size of adjusted gross income—continued

$25,000under

$30,000

Table 4a. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 1997—Continued[All figures are estimates based on samples]

$40,000under

$50,000

$100,000under

$200,000


170

(15) (16) (17) (18) (19) (20)

All returns, total 261,708 65,649 25,903 38,501 9,191 5,215 Under 18 454 125 * 75 62 32 * 7

18 under 26 1,283 372 117 191 47 22

26 under 35 11,279 2,836 1,435 1,760 355 126

35 under 45 66,136 14,467 5,565 7,552 1,721 941

45 under 55 85,418 21,263 7,910 11,687 2,761 1,578

55 under 65 53,701 14,774 6,063 9,628 2,452 1,409

65 and over 43,436 11,812 4,737 7,621 1,824 1,132

Joint returns and returnsof surviving spouses, total 224,539 54,955 21,849 31,942 7,527 4,222 Under 26 * 367 84 * 17 * 16 * 5 0

26 under 35 8,071 1,879 955 1,119 220 77

35 under 45 58,285 12,332 4,820 6,370 1,411 748

45 under 55 75,666 18,260 6,781 10,110 2,364 1,314

55 under 65 47,919 13,090 5,417 8,317 2,087 1,189

65 and over 34,230 9,309 3,859 6,011 1,439 894

Returns of married persons filing separately, total 3,929 1,295 510 1,041 369 256 Under 26 0 0 0 0 * 3 0

26 under 35 * 241 * 33 * 38 50 16 11

35 under 45 1,212 254 122 234 65 49

45 under 55 722 311 159 225 99 72

55 under 65 833 356 87 292 91 62

65 and over 921 340 105 241 95 60

Returns of headsof households, total 4,816 1,259 474 588 147 70 Under 26 0 * 8 0 0 0 0

26 under 35 * 166 * 54 * 15 40 * 5 0

35 under 45 1,029 270 129 139 43 23

45 under 55 2,592 588 217 282 69 33

55 under 65 838 228 99 103 26 12

65 and over * 191 * 110 * 16 * 24 * 4 0

Single returns, total 28,425 8,141 3,069 4,929 1,149 669 Under 26 1,369 404 175 237 69 27

26 under 35 2,802 870 428 551 115 38

35 under 45 5,611 1,610 494 809 202 122

45 under 55 6,438 2,103 753 1,071 229 160

55 under 65 4,112 1,100 461 917 247 146

65 and over 8,094 2,053 758 1,345 287 176

$2,000,000under

$5,000,000



$10,000,000or more

$500,000under

$1,000,000

* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Age for joint returns was based on the primary taxpayer's age.

Table 4a. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 1997—Continued[All figures are estimates based on samples]

$1,000,000under

$1,500,000

$1,500,000under

$2,000,000

$5,000,000under

$10,000,000



171

(1) (2) (3) (4) (5) (6) (7)

All returns, total [2] 142,978,806 1,907,835 11,930,752 12,114,741 11,914,564 11,061,903 9,963,693 Under 18 3,210,252 111,464 2,238,549 627,493 99,477 40,780 21,321

18 under 26 23,546,504 173,108 4,976,674 5,056,301 3,772,379 2,905,536 2,084,747

26 under 35 24,143,733 197,370 1,279,875 1,817,188 2,077,476 2,121,382 2,172,055

35 under 45 27,142,198 297,104 1,006,945 1,357,345 1,732,903 1,748,741 1,819,713

45 under 55 26,502,886 352,399 872,581 1,197,892 1,319,652 1,480,796 1,584,791

55 under 65 19,335,863 329,662 629,323 762,686 936,077 1,039,584 1,026,355

65 and over 19,097,371 446,729 926,806 1,295,836 1,976,600 1,725,084 1,254,711

Joint returns and returnsof surviving spouses, total 54,151,953 572,029 715,393 1,145,239 1,667,580 2,111,899 2,177,095 Under 26 1,492,228 8,707 42,345 88,849 100,015 163,264 159,616

26 under 35 7,364,119 40,085 73,472 168,356 251,788 307,852 353,421

35 under 45 11,962,386 89,184 91,716 145,532 282,558 333,123 366,200

45 under 55 13,021,378 134,428 112,747 192,648 234,292 312,277 329,781

55 under 65 10,630,205 130,508 129,499 178,150 248,426 313,122 362,095

65 and over 9,681,638 169,118 265,614 371,704 550,503 682,260 605,981

Returns of married persons filing separately, total 2,730,935 85,168 141,905 165,466 180,632 208,675 249,945 Under 26 175,069 * 1,774 12,954 24,655 29,221 27,296 30,299

26 under 35 465,164 11,053 28,740 34,731 33,882 38,602 50,639

35 under 45 682,122 21,518 22,668 34,559 34,326 44,363 60,971

45 under 55 671,680 16,600 37,139 34,060 32,690 49,701 53,026

55 under 65 484,194 22,761 23,231 17,316 31,941 34,335 40,846

65 and over 252,706 11,461 17,173 20,145 18,574 14,378 14,164

Returns of headsof households, total 21,169,038 107,041 887,484 2,028,116 2,881,496 2,773,242 2,568,034 Under 26 2,647,341 * 5,094 247,566 501,339 573,005 510,232 319,104

26 under 35 5,426,426 18,422 254,438 602,765 840,437 796,946 742,349

35 under 45 6,671,610 31,345 234,810 506,379 820,531 766,940 809,906

45 under 55 4,556,179 33,371 113,626 293,275 443,058 499,396 510,855

55 under 65 1,453,218 12,198 32,462 94,332 137,079 148,831 141,046

65 and over 414,263 6,610 * 4,583 30,026 67,386 50,896 44,775

Single returns, total 64,926,879 1,143,597 10,185,970 8,775,919 7,184,856 5,968,087 4,968,619 Under 26 22,442,117 268,996 6,912,357 5,068,951 3,169,615 2,245,524 1,597,048

26 under 35 10,888,024 127,809 923,225 1,011,335 951,370 977,982 1,025,647

35 under 45 7,826,079 155,057 657,752 670,875 595,489 604,314 582,637

45 under 55 8,253,648 168,000 609,069 677,909 609,613 619,421 691,128

55 under 65 6,768,247 164,194 444,131 472,888 518,631 543,296 482,368

65 and over 8,748,764 259,540 639,436 873,961 1,340,138 977,549 589,791Footnotes at end of table.

All returns No adjustedgross income

$1under$5,000

$10,000under

$15,000

$15,000under

$20,000

$20,000under

$25,000

Table 4b. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 2007[All figures are estimates based on samples]


Size of adjusted gross income

$5,000under

$10,000


172

(8) (9) (10) (11) (12) (13) (14)

All returns, total [2] 9,005,338 14,740,805 11,150,798 19,450,744 11,744,133 13,457,876 3,492,353 Under 18 15,857 24,330 8,312 11,768 * 1,301 7,654 1,259

18 under 26 1,437,310 1,631,619 685,865 624,055 131,483 56,043 7,153

26 under 35 2,114,574 3,348,456 2,436,509 3,429,605 1,614,422 1,296,221 204,116

35 under 45 1,788,550 3,188,002 2,526,199 4,511,058 2,913,463 3,266,051 787,011

45 under 55 1,527,976 2,804,275 2,328,941 4,572,409 3,078,779 3,950,974 1,095,725

55 under 65 1,051,909 1,976,124 1,790,997 3,483,124 2,295,954 2,934,846 811,766

65 and over 1,069,162 1,767,999 1,373,975 2,818,724 1,708,730 1,946,088 585,322

Joint returns and returnsof surviving spouses, total 2,155,609 4,352,867 4,204,707 11,065,148 8,928,617 11,228,097 2,954,699 Under 26 154,317 249,202 160,578 257,397 82,296 24,050 * 1,352

26 under 35 376,836 748,416 783,600 1,839,005 1,203,938 1,041,580 152,585

35 under 45 399,419 861,083 911,811 2,565,744 2,231,645 2,826,562 687,165

45 under 55 385,934 815,944 884,383 2,616,663 2,377,323 3,376,168 954,232

55 under 65 335,946 733,424 792,972 2,175,056 1,798,351 2,495,770 706,892

65 and over 503,157 944,797 671,362 1,611,285 1,235,063 1,463,967 452,472

Returns of married persons filing separately, total 257,680 451,430 312,956 359,707 154,814 112,045 33,672 Under 26 28,623 13,630 * 5,276 * 1,276 0 0 0

26 under 35 47,053 86,456 57,702 45,205 20,206 8,328 2,101

35 under 45 64,103 131,970 89,783 107,009 40,937 22,826 3,793

45 under 55 64,961 119,396 75,137 92,666 45,203 35,138 11,185

55 under 65 39,333 71,935 57,657 71,272 35,415 26,320 7,380

65 and over 13,605 28,045 27,401 42,282 13,053 19,434 9,213

Returns of headsof households, total 2,207,368 2,905,465 1,798,300 1,954,143 558,820 401,053 78,087 Under 26 210,466 207,546 45,653 21,817 * 3,007 * 1,618 * 886

26 under 35 663,163 772,682 374,681 288,341 49,212 20,153 2,413

35 under 45 724,090 1,021,987 678,051 736,031 206,551 111,950 18,783

45 under 55 451,488 645,483 488,477 639,628 210,839 180,583 36,015

55 under 65 129,130 211,548 166,245 216,063 73,900 70,435 15,357

65 and over 29,032 46,220 45,193 52,263 15,311 16,315 4,631

Single returns, total 4,384,681 7,031,044 4,834,834 6,071,746 2,101,881 1,716,682 425,895 Under 26 1,059,760 1,185,571 482,671 355,336 47,480 38,030 6,173

26 under 35 1,027,522 1,740,902 1,220,526 1,257,054 341,065 226,159 47,017

35 under 45 600,937 1,172,962 846,554 1,102,276 434,330 304,713 77,270

45 under 55 625,593 1,223,453 880,944 1,223,453 445,414 359,086 94,292

55 under 65 547,500 959,217 774,122 1,020,734 388,288 342,322 82,136

65 and over 523,368 748,938 630,018 1,112,895 445,303 446,372 119,006Footnotes at end of table.

$100,000under

$200,000

$200,000under

$500,000

$25,000under

$30,000

Table 4b. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 2007—Continued[All figures are estimates based on samples]

$30,000under

$40,000

$40,000under

$50,000

$50,000under

$75,000

$75,000under

$100,000





173

(15) (16) (17) (18) (19) (20)

All returns, total [2] 651,049 166,362 70,733 108,641 28,090 18,394 Under 18 325 * 115 99 112 24 10

18 under 26 2,466 863 254 469 138 42

26 under 35 22,234 5,175 1,921 3,625 1,038 491

35 under 45 131,883 29,357 12,538 18,189 4,343 2,801

45 under 55 211,483 53,427 22,579 34,284 8,458 5,465

55 under 65 161,999 45,103 18,782 29,048 7,537 4,987

65 and over 120,659 32,322 14,559 22,914 6,553 4,598

Joint returns and returnsof surviving spouses, total 548,246 138,656 58,589 89,763 22,836 14,886 Under 26 * 120 * 32 * 17 47 17 * 5

26 under 35 15,613 3,342 1,186 2,168 582 292

35 under 45 114,020 24,841 10,652 15,254 3,610 2,268

45 under 55 187,461 46,302 19,461 29,521 7,164 4,648

55 under 65 139,322 39,248 16,013 24,932 6,373 4,105

65 and over 91,709 24,890 11,260 17,840 5,090 3,568

Returns of married persons filing separately, total 7,998 2,860 1,560 2,673 877 870 Under 26 * 40 * 8 * 8 * 3 * 3 0

26 under 35 * 93 157 * 50 114 36 21

35 under 45 1,482 671 343 513 150 137

45 under 55 2,542 693 350 732 244 219

55 under 65 2,224 735 409 641 206 237

65 and over 1,617 596 400 671 238 256

Returns of headsof households, total 12,349 3,487 1,373 2,251 574 356 Under 26 0 0 0 * 4 0 * 4

26 under 35 198 * 66 * 41 68 42 10

35 under 45 2,711 607 266 510 95 68

45 under 55 5,886 1,862 699 1,185 291 163

55 under 65 2,772 879 314 412 123 92

65 and over 782 * 74 * 53 71 23 19

Single returns, total 82,456 21,359 9,212 13,954 3,804 2,282 Under 26 2,630 937 329 526 140 41

26 under 35 6,331 1,610 644 1,275 380 170

35 under 45 13,669 3,238 1,277 1,912 488 328

45 under 55 15,593 4,571 2,070 2,845 760 435

55 under 65 17,681 4,241 2,046 3,062 835 553

65 and over 26,551 6,762 2,846 4,333 1,201 755

$5,000,000under

$10,000,000

$1,500,000under

$2,000,000

$2,000,000under

$5,000,000

* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Age for joint returns was based on the primary taxpayer's age.[2] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.

Table 4b. All Returns: Number of Returns, by Age, Marital Status, and Size of Adjusted Gross Income, Tax Year 2007—Continued

$10,000,000or more

$500,000under

$1,000,000

$1,000,000under

$1,500,000

[All figures are estimates based on samples]



individual income tax returns, by age of primary taxpayer, tax … · 2012-07-21 · individual...

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